Implementation Measures for the Administration of Funds for Temporary Overseas Travel on Official Business in Shandong Province

山东省因公临时出国经费管理实施办法

(鲁财行[2014]1号 2014年1月20日)

Chapter I. General provisions

第一章　总 则

Article 1 In order to further standardise the management of funds for temporary overseas trips on official business, strengthen budgetary supervision, improve the efficiency of using funds and ensure the smooth implementation of foreign affairs work, the present implementation measures are formulated in accordance with the Budget Law of the People's Republic of China, Regulations on Party and Government Organs Practicing Saving and Opposing Waste, and Circular of the Ministry of Finance and the Ministry of Foreign Affairs on the Issuance of Measures for the Administration of Funds for Temporary Overseas Expatriations on Official Business (Caixin [2013] No. 516), and other relevant provisions. No. 516) and other relevant provisions, the present implementation measures are formulated.

第一条　为进一步规范因公临时出国经费管理，加强预算监督，提高资金使用效益，保证外事工作顺利开展，根据《中华人民共和国预算法》、《党政机关厉行节约反对浪费条例》、《财政部、外交部关于印发〈因公临时出国经费管理办法〉的通知》(财行〔2013〕516号)等有关规定，制定本实施办法。

Article 2 The implementation of these measures shall apply to the party and government organs at all levels in Shandong Province, the National People's Congress and the Chinese People's Political Consultative Conference organs, trial organs, procuratorial organs, democratic parties, people's groups and institutions on official business to send a temporary delegation of the provincial level (including) or less than the personnel abroad (hereinafter referred to as the personnel abroad).

第二条　本实施办法适用于山东省各级党政机关、人大政协机关、审判机关、检察机关、民主党派、人民团体和事业单位因公组派临时代表团组的省级(含)以下出国人员(以下简称出国人员)。

Article 3 All levels and departments shall adhere to the principles of strengthening budgetary constraints, optimising funding structures, practising diligence and thrift, and seeking pragmatism and efficiency, strictly controlling the scale of temporary overseas trips on official business, and standardising the management of funds for temporary overseas trips on official business.

第三条　各级、各部门因公组派临时出国团组应当坚持强化预算约束、优化经费结构、厉行勤俭节约、讲求务实高效的原则，严格控制因公临时出国规模，规范因公临时出国经费管理。

Chapter II. Budget management and programme management

第二章　预算管理和计划管理

Article 4 Funds for temporary overseas travel on official business shall be fully incorporated into budget management and implemented in accordance with the following provisions:

第四条　因公临时出国经费应当全部纳入预算管理，并按照下列规定执行：

(a) Financial departments at all levels should strengthen the budgetary management of funds for temporary duty trips, strictly control the total amount of funds for temporary duty trips, scientifically and reasonably arrange the budget for temporary duty trips, and include all funds for temporary duty trips in the budgetary management and set them out in a separate section of the budget.

(一)各级财政部门应当加强因公临时出国经费的预算管理，严格控制因公临时出国经费总额，科学合理地安排因公临时出国经费预算，将因公出国经费全部纳入预算管理并在预算中单列。

(b) Departments should strengthen the budgetary constraints, conscientiously implement the requirements of the practice of economy, and within the approved annual budget for temporary duty travel on official business, make pragmatic, efficient, streamlined and economical arrangements for temporary duty travel on official business, and should not exceed the budget or make arrangements for travelling on official business without a budget; units that have not made arrangements for their budgets are deemed to be not having any duty travelling on official business. Where there are special needs, they shall be reported for approval in accordance with the prescribed procedures.

(二)各部门应当加强预算硬约束，认真贯彻落实厉行节约的要求，在核定的年度因公临时出国经费预算内，务实高效、精简节约地安排因公临时出国活动，不得超预算或无预算安排出访团组;未安排预算的单位，视为无出国任务。确有特殊需要的，按规定程序报批。

Article 5  Visiting groups shall be managed by programme approval and shall be implemented in accordance with the following provisions:

第五条　出访团组实行计划审批管理，并按照下列规定执行：

(a) All levels and departments should conscientiously implement the relevant foreign affairs management regulations of the central government and the province, scientifically formulate annual plans for temporary overseas trips on official business, conscientiously implement the system of reporting and approving plans for temporary overseas trips on official business, strictly control the number of temporary overseas trips on official business, the number of countries and the number of days spent abroad, and correctly implement the provisions of the limited management. The organising unit and the sending unit should have clear responsibilities, and whoever sends them out should be responsible for them.

(一)各级、各部门应当认真贯彻中央、省有关外事管理规定，科学制订年度因公临时出国计划，认真履行因公临时出国计划报批制度，严格控制因公临时出国团组人数、国家数和在外停留天数，正确执行限量管理规定。组团单位和派出单位要明确责任，谁派出、谁负责。

(b) Temporary overseas trips on official business shall adhere to the principle of making appointments on a case-by-case basis, and shall not be made on a case-by-case basis; no arrangements shall be made for caretaking or general trips without substantive content, and no arrangements shall be made for investigative trips.

(二)因公临时出国应当坚持因事定人的原则，不得因人找事，不得安排照顾性和无实质内容的一般性出访，不得安排考察性出访。

(c) Foreign affairs departments at all levels shall strengthen the management of the examination and approval of plans for temporary overseas trips on official business, and shall rigorously check and adjust or cancel any group that violates the regulations and is unsuitable for travel.

(三)各级外事部门应当加强因公临时出国计划的审核审批管理，严格把关，对违反规定、不适合成行的团组予以调整或者取消。

Article 6 The payment of funds for overseas travel by all levels and departments shall be carried out in strict accordance with the relevant provisions of the centralised payment system of the State Treasury and the official card management system. All levels and departments shall strictly implement the standards for the expenditure of funds and shall not make any unauthorised breakthroughs; they are strictly prohibited from accepting or accepting, in disguised form, financial assistance from enterprises and institutions; and they are strictly prohibited from apportioning or passing on the costs of overseas visits to organs at the same level, organs at a lower level, subordinate units, enterprises and overseas agencies.

第六条　各级、各部门出国经费的支付，应当严格按照国库集中支付制度和公务卡管理制度有关规定执行。各级、各部门应当严格执行各项经费开支标准，不得擅自突破，严禁接受或变相接受企事业单位资助，严禁向同级机关、下级机关、下属单位、企业、驻外机构等摊派或转嫁出访费用。

Article 7 All levels and departments shall establish an internal control system for the planning and financial management of temporary overseas trips on official business. Visiting groups shall fill in the ‘Approval of Temporary Overseas Assignments and Budgets for Official Purposes’ in advance, and the foreign affairs and financial departments of the unit shall issue their respective endorsements, and no visiting group shall be arranged if the assignment and budget for overseas expenditures have not passed the examination and approval process.

第七条　各级、各部门应当建立因公临时出国计划与财务管理的内部控制制度。出访团组应当事先填报《因公临时出国任务和预算审批意见表》，由单位外事和财务部门分别出具审签意见，出国任务、出国经费预算未通过审核的，不得安排出访团组。

Chapter III. Funding management

第三章　经费管理

Article 8 Funds for temporary overseas travel on official business include: international travel expenses, foreign inter-city transport expenses, accommodation expenses, food expenses, miscellaneous public expenses and other expenses. International travelling expenses refer to the travelling expenses from the port of entry to the port of entry. Inter-city travelling expenses are the expenses incurred for travelling between cities in the country of visit in order to complete the work task. Accommodation expenses are the expenses incurred by the expatriate personnel for accommodation abroad. Meal expenses are the daily meal expenses incurred by the expatriate while abroad.

第八条　因公临时出国经费包括：国际旅费、国外城市间交通费、住宿费、伙食费、公杂费和其他费用。国际旅费，是指出境口岸至入境口岸旅费。国外城市间交通费，是指为完成工作任务所发生的，在出访国家的城市之间的交通费用。住宿费是指出国人员在国外发生的住宿费用。伙食费是指出国人员在国外期间的日常伙食费用。

Miscellaneous official expenses are the costs of travelling within the city, post and telecommunications, office supplies, necessary gratuities, etc., while the expatriate is abroad.

公杂费是指出国人员在国外期间的市内交通、邮电、办公用品、必要的小费等费用。

Other costs are mainly the cost of visas to foreign countries, the cost of necessary insurance, the cost of vaccination, and the cost of registration for international conferences.

其他费用主要是指出国签证费用、必需的保险费用、防疫费用、国际会议注册费用等。

Article 9 International travel expenses shall be in accordance with the following provisions:

第九条　国际旅费按照下列规定执行：

(a) Choosing economical and reasonable routes. Personnel travelling abroad should give priority to international routes operated by Chinese airlines; if it is necessary to choose a route operated by a foreign airline for reasons such as flight connections, prior approval should be sought from the unit's foreign affairs and finance departments. No detour travelling shall be allowed for any reason, or any increase in the number of countries and time spent in transit shall be allowed in disguise.

(一)选择经济合理的路线。出国人员应当优先选择由我国航空公司运营的国际航线，由于航班衔接等原因确需选择外国航空公司航线的，应当事先报经单位外事和财务部门审批同意。不得以任何理由绕道旅行，或以过境名义变相增加出访国家和时间。

　　(b) In accordance with the principle of affordability, select preferential fares through government procurement and other means, and purchase round-trip tickets whenever possible.

(二)按照经济适用的原则，通过政府采购等方式，选择优惠票价，并尽可能购买往返机票。

(c) The purchase of an air ticket for a temporary trip abroad on official business shall be subject to the approval and consent of the unit's foreign affairs and finance departments. Payment for air tickets shall be made by the unit through official cards or bank transfers, and shall not be made in cash. The financial department of the unit shall reimburse the amount stated in the valid ticket, such as the Air Transport Electronic Ticket Itinerary.

(三)因公临时出国购买机票，须经本单位外事和财务部门审批同意。机票款由本单位通过公务卡、银行转账方式支付，不得以现金支付。单位财务部门应当根据《航空运输电子客票行程单》等有效票据注明的金额予以报销。

(d) Persons going abroad shall arrange their means of transport in strict accordance with the regulations, and shall not travel on chartered civil aviation flights or on chartered flights of private, corporate and foreign airlines.

(四)出国人员应当严格按照规定安排交通工具，不得乘坐民航包机或私人、企业和外国航空公司包机。

(e) Provincial-level personnel may travel in first class on aircraft, first class on ships, and business class on trains or all soft-seat trains; departmental and bureau-level personnel may travel in business class on aircraft, second class on ships, and first class on trains or all soft-seat trains; and all other personnel may travel in economy class on aircraft, third class on ships, and second class on trains or all soft-seat trains. If the class of the transport vehicle they are travelling in is not the same as the above, they may travel in a class of the same level. If the means of transport used does not have a class of accommodation for persons of this class as stipulated above, they shall travel in a class of accommodation lower than that of the class in question. International travel expenses incurred by the above-mentioned personnel shall be reimbursed on an actual basis.

(五)省级人员可以乘坐飞机头等舱、轮船一等舱、火车高级软卧或全列软席列车的商务座;厅局级人员可以乘坐飞机公务舱、轮船二等舱、火车软卧或全列软席列车的一等座;其他人员均乘坐飞机经济舱、轮船三等舱、火车硬卧或全列软席列车的二等座。所乘交通工具舱位等级划分与以上不一致的，可乘坐同等水平的舱位。所乘交通工具未设置上述规定中本级别人员可乘坐舱位等级的，应当乘坐低一等级舱位。上述人员发生的国际旅费据实报销。

(f) When a person travelling abroad takes an international train, the domestic section is subject to the relevant provisions on domestic travel expenses; the foreign section exceeding six hours is calculated on the basis of the number of natural (calendar) days, with a supplement of US$ 12 per person per day.

(六)出国人员乘坐国际列车，国内段按国内差旅费有关规定执行;国外段超过6小时以上的按自然(日历)天数计算，每人每天补助12美元。

Article 10 Personnel going abroad who need to travel between cities in a country in accordance with their mission shall be listed in the overseas programme and reported to the foreign affairs and finance departments of their units for approval. Those who are not listed in the overseas programme and are not approved shall not travel between cities in foreign countries. Personnel going abroad must follow the approved travel plan, and their inter-city travelling expenses are reimbursed on the basis of valid original receipts.

第十条　出国人员根据出访任务需要在一个国家城市间往来，应当在出国计划中列明，并报本单位外事和财务部门批准。未列入出国计划、未经批准的，不得在国外城市间往来。出国人员必须按照批准的旅程计划执行，其城市间交通费凭有效原始票据据实报销。

Article 11 Accommodation fees shall be in accordance with the following provisions:

第十一条　住宿费按照下列规定执行：

(a) Personnel going abroad shall arrange accommodation in strict accordance with the provisions, provincial-level personnel may arrange ordinary suites, and the accommodation expenses shall be reimbursed according to the facts; personnel at the level of department or bureau and below shall arrange standard rooms and shall be reimbursed within the stipulated standards of accommodation expenses.　

(一)出国人员应当严格按照规定安排住宿，省级人员可安排普通套房，住宿费据实报销;厅局级及以下人员安排标准间，在规定的住宿费标准之内予以报销。

(b) Personnel travelling abroad to participate in international conferences, etc., shall, in principle, be subject to the standards for accommodation costs. If the other organisational unit designates or recommends a hotel, arrangements should be made on a tight basis by means of a request for quotations, and if the cost exceeds the standard rate, the accommodation costs may be reimbursed on the basis of the actual costs after prior approval.

(二)参加国际会议等的出国人员，原则上应当按照住宿费标准执行。如对方组织单位指定或推荐酒店，应当通过询价方式从紧安排，超出费用标准的，经事先批准后住宿费可据实报销。

Article 12 Catering and miscellaneous public expenses shall be paid in accordance with the following provisions:

第十二条　伙食费和公杂费按照下列规定执行：

(a) Expatriates may be granted individual lump sums for meals and miscellaneous expenses in accordance with established standards. The number of days is calculated on the basis of the date of departure or arrival at the national border.

(一)出国人员伙食费、公杂费可以按规定的标准发给个人包干使用。包干天数按离、抵我国国境之日计算。

(b) According to the needs and characteristics of the work, it is not suitable for individual groups to cover the cost of meals and public miscellaneous expenses, which shall be unified by the visiting group and used in a lump sum.　

(二)根据工作需要和特点，不宜个人包干的出访团组，其伙食费和公杂费由出访团组统一掌握，包干使用。

(c) If the foreign party provides food and miscellaneous expenses in cash or in kind to receive the delegation, the expatriate will no longer receive the food and miscellaneous expenses.

(三)外方以现金或实物形式提供伙食费和公杂费接待我代表团组的，出国人员不再领伙食费和公杂费。

(d) Meals on missions should be thrifty and frugal, with no high-grade dishes or drinks, and the buffet should also be frugal.

(四)出访用餐应当勤俭节约，不上高档菜肴和酒水，自助餐也要注意节俭。

Article 13 In principle, visiting groups shall not engage in banquets; where banquets are required, they shall be reported for approval together with the plan for going abroad, and the standard of banquets shall be in accordance with the standard of one person's one-day meal in the country where the group is located. No banquet shall be held at public expense between the visiting delegation and diplomatic institutions such as embassies and consulates of China and other Chinese-funded organisations and enterprises.

第十三条　出访团组对外原则上不搞宴请，确需宴请的，应当连同出国计划一并报批，宴请标准按照所在国家一人一天的伙食费标准掌握。出访团组与我国驻外使领馆等外交机构和其他中资机构、企业之间一律不得用公款相互宴请。

Article 14 During the period when a visiting group is abroad, the acceptance and awarding of gifts shall be carried out in strict accordance with the relevant provisions. In principle, no gifts shall be given to foreign countries; if it is necessary to give gifts, they shall be reported to the foreign affairs and financial departments of the organisation for approval and consent in advance, and in accordance with the principle of practising thrift and frugality, they shall choose souvenirs, traditional handicrafts and practical articles with national characteristics, and shall be simple and generous without seeking luxury. Gifts or souvenirs paid for at public expense shall not be exchanged in any name or by any means between visiting groups and diplomatic institutions such as China's embassies and consulates abroad, or other Chinese-funded institutions or enterprises.

第十四条　出访团组在国外期间，收授礼品应当严格按有关规定执行。原则上不对外赠送礼品，确有必要赠送的，应当事先报经本单位外事和财务部门审批同意，按照厉行节俭的原则，选择具有民族特色的纪念品、传统手工艺品和实用物品，朴素大方，不求奢华。出访团组与我国驻外使领馆等外交机构和其他中资机构、企业之间一律不得以任何名义、任何方式互赠公费支付的礼品或纪念品。

Article 15 Expenses for visas, epidemic prevention and registration fees for international conferences shall be reimbursed on the basis of valid original bills. If, according to the requirements of the country of visit, the personnel going abroad must purchase insurance, they shall report to the foreign affairs and financial departments of their own units for approval in advance, and then purchase insurance in accordance with the requirements of the embassies and consulates of the countries of visit in China, and shall be reimbursed according to the actual facts on the basis of the valid original invoices.

第十五条　出国签证费用、防疫费用、国际会议注册费用等凭有效原始票据据实报销。根据到访国要求，出国人员必须购买保险的，应当事先报经本单位外事和财务部门批准后，按照到访国驻华使领馆要求购买，凭有效原始票据据实报销。

Article 16 When expatriates return to their home countries for reimbursement of expenses, they are required to fill in foreign expense reimbursement forms (specific forms to be formulated by each unit) with valid bills and the examination and signature of the head of the group. All kinds of reimbursement vouchers shall indicate the content, date, quantity and amount of expenditure in Chinese and be signed by the person in charge. The financial department of each unit shall formulate specific regulations on the approval of financial reimbursement in accordance with these Measures, and strengthen the management of expenses written off for temporary overseas missions on official business. The finance department of each unit shall carefully examine the approval documents for the mission, copies of passports (including visas and entry and exit records) and valid expense itemised bills submitted by the group going abroad temporarily on official business, and write off the expenses strictly in accordance with the approved personnel, number of days, routes, budgets and standards of expenditure for the group going abroad, and shall not write off expenses other than the six expenses that have nothing to do with the mission of the visit.

第十六条　出国人员回国报销费用时，须凭有效票据填报有团组负责人审核签字的国外费用报销单(具体表格由各单位制定)。各种报销凭证须用中文注明开支内容、日期、数量、金额等，并由经办人签字。各单位财务部门应当根据本办法制定本单位财务报销审批的具体规定，加强对因公临时出国团组的经费核销管理。各单位财务部门应当对因公临时出国团组提交的出国任务批件、护照(包括签证和出入境记录)复印件及有效费用明细票据进行认真审核，严格按照批准的出国团组人员、天数、路线、经费预算及开支标准核销经费，不得核销与出访任务无关的6项费用之外的支出。

Article 17 Departments shall, in accordance with their budgets for overseas expenses and in the light of their actual needs for foreign exchange purchases, independently approve the amount of foreign exchange to be purchased by their own departments and their subordinate units, and purchase foreign exchange from foreign exchange-designated banks through the Renminbi fund accounts approved by the financial departments.

第十七条　各部门根据出国经费预算，结合实际购汇需求，自主核定本部门及其所属单位购汇数额，通过财政部门批准的人民币资金账户，向外汇指定银行购买外汇。

Chapter IV. Supervision and inspection

第四章　监督检查

Article 18 In addition to classified content and matters, the budget for temporary overseas travel on official business shall be disclosed in a timely manner in accordance with the relevant provisions on the disclosure of budgetary information, and shall be subject to public scrutiny on its own initiative.

第十八条　除涉密内容和事项外，因公临时出国经费的预决算应当按照预决算信息公开有关规定，及时公开，主动接受社会监督。

Article 19 Foreign affairs, finance, auditing and other departments at all levels shall conduct regular or irregular joint inspections of temporary overseas travel on official business. Financial departments at all levels shall regularly or irregularly supervise and inspect the management and use of funds for temporary overseas travel on official business by all departments and units. Audit departments shall conduct audits of the management and use of funds for temporary overseas travel on official business by all departments and units.

第十九条　各级外事、财政、审计等部门对因公临时出国情况进行定期或不定期联合检查。各级财政部门应当定期或不定期对各部门各单位因公临时出国经费管理使用情况进行监督检查。审计部门应当对各部门各单位因公临时出国经费管理使用情况进行审计。

Financial departments should establish and improve the internal oversight and inspection mechanism for temporary overseas missions on official business, and report to the foreign affairs and financial departments at the same level every six months on the use of funds for temporary overseas missions on official business in their own departments and units. Strictly in accordance with the relevant provisions of budget performance management, the budget performance evaluation of funds for temporary overseas travel on official business should be strengthened, so as to effectively improve the effectiveness of the use of budget funds.

财务部门应当建立健全因公临时出国团组内部监督检查机制，每半年向同级外事、财政部门报送本部门本单位因公临时出国经费使用情况。严格按照预算绩效管理的有关规定，加强因公临时出国经费预算绩效评价，切实提高预算资金的使用效益。

Article 20 The organising unit shall educate all personnel of the group in financial discipline. In the event that a member of the group violates the provisions of these Measures and engages in one of the following behaviours, he or she shall not be reimbursed for any of the relevant expenditures, shall be dealt with seriously in accordance with the Regulations on Penalties and Sanctions for Fiscal Violations and other relevant provisions, and shall hold the relevant persons accountable:

第二十条　组团单位应当对团组全体人员进行财经纪律教育。对出国人员违反本实施办法规定，有下列行为之一的，除相关开支一律不予报销外，按照《财政违法行为处罚处分条例》等有关规定严肃处理，并追究有关人员责任：

(i) Expanding the scope of expenditures on overseas expenses in violation of the law.

(一)违规扩大出国经费开支范围的;

(ii) Unauthorised increase in the standard of expenditure of funds.

(二)擅自提高经费开支标准的;

(c) Misrepresenting the level, number of persons, countries, days, etc., of a group in order to obtain funds for travelling abroad.

(三)虚报团组级别、人数、国家数、天数等，套取出国经费的;

(iv) The use of false invoices for reimbursement of expenses incurred abroad.

(四)使用虚假发票报销出国费用的;

(e) Other violations of these implementing measures.

(五)其他违反本实施办法的行为。

chapter v. Annexes

第五章　附 则

Article 21 The present Implementing Measures shall apply to all levels and departments that travel temporarily to Hong Kong, Macao and Taiwan on official business.

第二十一条　各级、各部门因公临时赴香港、澳门、台湾地区的，适用本实施办法。

Article 22 All levels and departments may, in accordance with the present implementation measures, formulate specific provisions in the light of the actual situation.

第二十二条　各级、各部门可以根据本实施办法，结合实际制定具体规定。

Article 23 For countries with which we have newly established diplomatic relations or with which we have not yet established diplomatic relations, the relevant financial expenditure standards shall be implemented in accordance with the standards of neighbouring countries with similar economic levels for the time being.

第二十三条　对与我国新建交或未建交国家，相关经费开支标准暂按照经济水平相近的邻国标准执行。

Article 24 The Provincial Department of Finance and the Provincial Foreign Affairs Office shall, in accordance with the provisions of the Ministry of Finance and the Ministry of Foreign Affairs, make timely adjustments to the relevant expenditure standards for temporary overseas travel on official business.

第二十四条　省财政厅、省外办根据财政部、外交部的规定对因公临时出国经费相关开支标准适时调整。

第二十五条　国有企业和其他因公临时出国人员参照本实施办法执行。

第二十五条　国有企业和其他因公临时出国人员参照本实施办法执行。

Article 26 The implementation measures shall be interpreted by the Provincial Department of Finance and the Provincial Foreign Affairs Office.

第二十六条　本实施办法由省财政厅、省外办负责解释。

Article 27 According to the ‘Ministry of Finance, Ministry of Foreign Affairs on the issuance of’ temporary overseas expenses on official business management measures, the implementation of the measures since 20 January 2014 shall come into force. Provincial Department of Finance, Provincial Foreign Affairs Office ‘on the transmittal of the Ministry of Finance, Ministry of Foreign Affairs on the Ministry of temporary personnel abroad expenditure standards and management measures’ notice shall be repealed at the same time.

第二十七条　根据《财政部、外交部关于印发〈因公临时出国经费管理办法〉的通知》(财行〔2013〕516号)规定，本实施办法自2014年1月20日起施行。省财政厅、省外办《关于转发〈财政部外交部临时出国人员费用开支标准和管理办法〉的通知》(鲁财行〔2001〕44号)同时废止。