Notice of Yueyang Municipal Bureau of Finance on Doing a Good Job in Editing and Examining 2022 Annual Budget Performance Targets

Yue Cai Yu [2021] No.165

Municipal budget units:

2022 is the year to promote the implementation of the "Measures for the Implementation of Yueyang Budget Performance Management". In accordance with the requirements of the Measures for the Administration of Budget Performance Targets in Hunan Province and the Notice of Hunan Provincial Department of Finance on Forwarding the Guidelines for Setting and Selecting Core Performance Targets and Indicators of Central Departments (Trial), in order to comprehensively promote the "six synchronizations" of budget performance targets and budgeting in our city, the same declaration, the same approval, the same publicity and the same operation, and the integrated mechanism of budget management and performance management, the budget performance of municipal fiscal expenditure in 2022 will be continuously improved. The relevant matters concerning the compilation of the 2022 annual budget performance target are hereby notified as follows:

First, the scope of performance objectives

All the policies, project expenditures and overall departmental expenditures of municipal budget units guaranteed by financial funds are fully covered and included in the management scope of editing and reviewing the budget performance targets in 2022. Among them, the project expenditure covers the declaration of medium-and long-term performance targets and annual performance targets, including departmental budget projects, municipal special projects and special transfer payment projects, except the following "three types of special projects": ① all kinds of personnel welfare benefits and subsidies, medical treatment special projects; (2) involving confidential projects (with confidentiality instructions); (3) special debt service, etc.

Second, the principle of performance objectives

In 2022, the application and review of the budget performance target should be based on zero, follow the idea of "funds follow the project", pay attention to the cost-effectiveness of project expenditure, and fill in the report in strict accordance with the instructions for reporting the budget performance target management report (Annex 1), and conform to the following principles: First, it is highly correlated. The performance target should be based on the financial affordability of the benchmark, and its performance indicators should be clear, related to the direction of expenditure and policy basis, related to the responsibilities of the department and its career development plan, and directly related to the content of the overall performance target. The second is to highlight the key points. Performance indicators should cover the main contents of policy objectives and expenditure direction, and indicators that can reflect the main output and core effect of the project should be selected, optimized and feasible, and focused. The third is quantitative and easy to evaluate. Performance indicators should be detailed and quantified, with clear evaluation criteria. Under the premise of controllable cost, performance indicators can be easily obtained through statistics, investigation and evaluation. Non-quantitative indicators should be expressed qualitatively with measurability, and can be judged by the evaluation method of analysis and rating.

Third, the performance target declaration and approval process

Following the principle of "department-finance-department" and "performance-budget-performance", the compilation of performance targets of the municipal budget in 2022 will be started simultaneously with the integrated reporting system of departmental budget management. By October, 2021, each budget unit has basically compiled the performance target of project expenditure according to the "One Up" procedure of departmental budget in 2022. In the next stage, it will focus on the reporting of performance target from "One Down" to "Two Up", as well as online and offline auditing. For the editing process, please refer to the "Flowchart of Reporting Performance Target of Municipal Departments" (Annex 4).

1. Budget unit preparation. According to the principal responsibility principle of "whoever applies for funds will prepare the objectives", the performance objectives are set by various departments and their subordinate units at different levels. The main reporting unit shall declare the performance target against the benchmark according to the budget preparation in 2022, and define the person responsible for the project performance. The project performance target declaration form prepared by the project unit shall be submitted to the budget department together with the project materials. The special funds and the department’s overall expenditure performance target declaration form (Annexes 2 and 3) compiled by the budget department shall be entered into the integrated budget management system synchronously with the department’s budget. Government procurement of more than 1 million yuan of service and engineering projects, the other needs to be submitted in the government procurement system.

2. Audit by the financial department. The compilation and review of the 2022 annual budget performance target shall be managed and reviewed by the financial department. That is, the preliminary examination of business departments and the review of budget and performance management departments. The municipal finance department has divided the budget unit corresponding to the centralized budget management department into two blocks (Annex 5), entrusted two third parties to implement performance target tracking and evaluation services, and organized the evaluation and evaluation of the reporting quality of budget performance targets of budget units and the service quality of third parties (Annex 6).

3. Third-party follow-up audit. In the audit stage of the financial department, the third party is entrusted to follow up and audit the performance target declaration of each budget unit in the whole process. From the aspects of project fund application, general situation of the project, performance objectives and performance indicators, etc., it shall be audited item by item according to the contents of the declaration form. First, whether the performance targets reported by the audit unit meet the scope of reporting, and whether there are targets that should be reported but not reported; Second, whether the contents of the audit objectives are complete and comprehensive, and whether the performance indicators are set scientifically, reasonably and clearly; The third is to review whether the project performance objectives are revised and improved according to the feedback. Fourth, focus on the new performance targets of budget units, as well as the capital projects with large deviation from the performance targets of last year, conduct key substantive audits, and evaluate the quality of declarations. Among them: if the audit result is "excellent", it will be passed directly; If the audit result is "general", feedback the relevant departments or units to modify and improve their performance objectives; If the audit result is "poor", feedback the relevant departments or units to re-submit according to the procedures.

4. Budget unit modification. Each budget unit shall refer to the audit opinions of the Municipal Finance Bureau and the third party feedback, and organize the departments and units to revise and improve the benchmark in time. For the compilation of performance targets of classified departments or classified projects, in accordance with this notice and other relevant provisions, the competent department shall organize its own audit and management, which may not be included in the scope of third-party services, but it is necessary to report the project expenditure list to the performance management department and counterpart business department of the Municipal Finance Bureau for the record.

5. Approval of performance targets. The municipal finance department shall, according to the budget items reported by the budget unit "integrated budget management system", audit and record the paper performance targets confirmed by the third party. When approving the budget, the budget performance targets corresponding to budget preparation will be approved simultaneously. The approved performance targets shall not be modified arbitrarily. If it is really necessary to adjust or modify the performance target due to special reasons during the implementation, the modification can be reported according to the procedure before the project implementation or before the progress is 50%. The application procedures for performance targets of new projects shall be implemented in accordance with relevant documents.

Fourth, the performance target editing work requirements

1. Raise awareness and strengthen cooperation. Each budget department (unit) is the responsible subject of performance target management. It is necessary to improve the political position, fully understand the importance and necessity of performance target management, effectively strengthen organizational leadership, and implement the responsibility of special personnel. It is necessary to pay attention to coordination and cooperation, form a joint effort of editing and reviewing performance targets, communicate and solve problems encountered in the process of compiling and reporting in time, ensure that performance targets and performance indicators are set scientifically and reasonably, and reflect the expected performance level of project funds realistically.

2. Linkage joint review and enhanced application. Earnestly regard the budget performance target as a prerequisite for budget application, budget arrangement and budget adjustment, and promote the two to establish a dynamic adjustment mechanism in which projects can enter and exit, budgets are maintained and pressured, and funds are increased and decreased. At the same time, we will gradually improve the mechanism of self-examination, third-party tracking and evaluation, and coordinated joint examination of financial and auditing departments, make full use of the performance evaluation results of all links, and resolutely cancel or adjust and optimize the projects that have not compiled performance goals or have unreasonable performance goals and poor performance goals.

3. Timely submission and strict assessment. Time is tight and tasks are heavy when reporting budget performance targets. All budget units should strictly follow the progress and quality requirements of the target declaration, actively take measures, make overall arrangements, pay close attention to the implementation of the performance target declaration of their own departments and subordinate units, and submit (offline) paper documents and (online) system electronic documents in time to ensure that the performance target data and performance indicators after the "second entry" are consistent with the integrated budget management system, electronic documents and reviewed paper documents. According to the quality of performance target submission, the municipal finance department will conduct performance tracking assessment on budget units in strict accordance with the relevant provisions in the assessment methods for budget performance management in Yueyang City.

The budget units directly under the municipal government need to be connected and consulted in the process of organizing the implementation of the budget performance target declaration and editing. Please contact the Performance Management Section of the Municipal Finance Bureau and the third party in time according to your actual situation.

The attachments involved in this paper are: the filling instructions of the budget performance target management declaration form (Annex 1), the department’s overall expenditure budget performance target declaration form (Annex 2), the project expenditure budget performance target declaration form (Annex 3), the flow chart of the municipal department’s budget performance target declaration form (Annex 4), the third-party benchmarking service form for budget performance target editing (Annex 5), and the third-party service quality assessment score form for budget performance target editing (Annex 6). Eight attachment materials, such as the quality assessment and scoring rules for budget performance target declaration (Annex 7) and the reference module for financial expenditure performance target indicator reporting (Annex 8), are requested to be downloaded by all units to Yueyang Municipal Performance Work QQ Group (Group No.305341818).

Contact: Zhong Ju, Li Weidong.

Telephone: 0730-8859935

Box: 2739459@qq.com

Attachment: 1. Instructions for filling in the budget performance target management declaration form

2. Department overall expenditure budget performance target declaration form

3. Project expenditure budget performance target declaration form

4. The municipal departments budget performance target declaration flow chart

5. Compile and review the third-party benchmarking service table for the budget performance target

6. Assess the budget performance targets and edit the third-party scoring table

7. Budget performance target declaration quality assessment scoring rules

8. Reference module for reporting financial expenditure performance target indicators

Yueyang bureau of finance

October 21, 2021

Annex 1

Instructions for filling in the budget performance target management declaration form

I. Form composition

The declaration form of expenditure budget performance target of fiscal expenditure items and the declaration form of overall expenditure budget performance target of departments set in this annex are applicable to the reporting by budget departments (units) when preparing departmental budgets, and serve as the main basis for budget performance target audit, budget fund arrangement and budget performance evaluation.

Second, matters needing attention

(a) all the municipal budget units that use financial funds to ensure the preparation of the departmental budget in 2022 should, according to the departmental functions and responsibilities and the annual work plan, predict the overall output and effect of the overall expenditure of the department in this year, and prepare the "Declaration Form for the Performance Target of the Overall Expenditure Budget of the Department (Unit)".

(2) Project expenditure refers to the annual project expenditure plan that the budget department brings into the scope of departmental budget preparation in order to complete its specific administrative tasks or career development goals. In 2022, all project expenditures applying for financial appropriation shall be filled in the Declaration Form for Budget Performance Target of Financial Expenditure Projects.

(3) After the above forms are entered in the departmental budget software, the printed paper version shall be stamped with the official seal, and together with the relevant documents, they shall be submitted in duplicate to the Performance Management Department of the Municipal Finance Bureau (the third party shall be entrusted to collect and track the audit).

(4) Download address of the application form: Yueyang Municipal Performance Work QQ Group: 305341818.

Third, the instructions for filling in the report

(a) the department’s overall expenditure budget performance target return

1. Year: fill in the year in which the department budget is prepared. For example, prepare the departmental budget for 2022 in 2021 and fill in "2022".

2. Reporting unit (seal): Before the performance target application form is submitted to the Municipal Finance Bureau, affix the official seal of the budget unit here.

3. Person in charge of the unit: signed by the principal person in charge of the unit.

4. Budget unit: fill in the full name of the budget department according to the specifications.

5. Performance management liaison: the name and contact information of the person responsible for reporting performance objectives.

6. Headcount: the number of people to be staffed according to the "three-fixed" scheme, and the actual number of people is the actual number of people in the budget unit.

7. Overview of departmental functions and responsibilities: briefly describe the main functions and responsibilities of this department.

8. Annual revenue budget: fill in the total revenue funds of the annual budget of the department.

9. Annual expenditure budget: fill in the total amount of expenditure funds in the annual budget of the department and divide it into basic expenditure and project expenditure.

10. Annual performance target of the overall expenditure of the department: The budget department describes the output and effect achieved by the department using the budget funds in the year according to the tasks assigned by the party committees and governments at all levels and the development plan of the department.

11. Annual performance index of overall expenditure of the department: it is the refinement and quantification of the overall expenditure performance target of the budget department.

(1) Output indicators: reflect the products and services completed by the department according to the established objectives. It can be further subdivided into: quantitative indicators, reflecting the number of products or services planned by the department; Quality indicators, reflecting the standards, levels and effects of products or services provided by the department; Timeliness index, reflecting the timeliness and efficiency of the products or services planned by the department; Cost index, reflecting the cost of products or services that the department plans to provide.

(2) Benefit indicators: reflect the realization degree and influence of the expected results of the overall expenditure of the department related to the established performance objectives, including economic benefit indicators, social benefit indicators, ecological benefit indicators, sustainable impact indicators, social public or service object satisfaction indicators, etc.

Three-level indicators: according to the actual work needs, the subdivided performance indicators are determined as specific contents.

Indicator value: determine the specific value of the indicator content, in which the quantifiable value is described by numerical value and the non-quantifiable value is described by qualitative description.

The specific contents of the "output index" and "benefit index" of the department’s overall expenditure determined in actual operation, each budget unit may select or supplement the above indicators according to actual needs.

12. Other issues that need to be explained: other contents that need to be supplemented in the application that reflect the overall performance target of the department.

13. Audit opinions of the financial department: The opinions and suggestions made by the financial department when auditing the performance targets declared by the budget units shall be filled in by the financial department.

(two) the financial expenditure project budget performance target declaration form

1. Year: fill in the year in which the departmental budget is prepared or the year in which the project funds are applied for. For example, prepare the departmental budget for 2022 in 2021 and fill in "2022"; To apply for the use of project funds in 2021 during the implementation of 2022, fill in "2021".

2. Reporting unit (seal): Before the performance target application form is submitted to the Municipal Finance Bureau, affix the official seal of the budget unit here.

3. Person in charge of the unit: signed by the principal person in charge of the competent department.

4. Project name: fill in the form according to the standardized project name, which is consistent with the project name of the department budget.

5. Project attributes: It can be divided into new projects and continuation projects, and the selected project is marked with √ in front of □. New projects refer to projects that need to be included in this year’s (budget) arrangement; Continuing projects refer to projects approved in the previous year (budget) and arranged in this year (budget).

6. Competent department: fill in the full name of the competent department of the project.

7. Start and end time of the project: fill in the start time and planned completion time of the overall implementation plan of the project.

8. Person in charge of the project: the name and contact information of the main responsible person responsible for the implementation of the project (lifelong responsibility system for project performance).

9. Performance management liaison: the name and contact information of the person responsible for reporting performance objectives.

10. Project type: It is divided into capital construction category (including three categories), administrative category (including three categories) and other special categories. Please tick "√" before "□" in the selected project.

11. General situation of the project: briefly describe the content, purpose, scope and duration of the project.

12. Basis of project establishment: describe the basis of project establishment, feasibility of project declaration, necessity of project declaration, etc. respectively, which should be consistent with the application materials of project establishment. If there are relevant documents, policies and leadership instructions, the file name and document number shall be indicated, and the main contents of the project establishment in the document shall be briefly explained, and the corresponding paper materials shall be provided as attachments.

13. Project funds: Fill in the total amount of project funds, and fill in them separately according to the source of funds. The amount and nature of declared funds in 2022 should be consistent with those in the departmental budgeting software.

14. Safeguard measures of the unit: the systems and measures for the implementation of existing or proposed safeguard projects of the unit.

15. Annual implementation schedule of the project: set the specific implementation contents of the project in stages according to the characteristics of the project, clearly and clearly fill in the implementation contents of each stage, and divide the planned start time and planned completion time.

16. Long-term performance goal of the project: describe the overall output and effect of the project during the whole planning period, mainly using qualitative description, but indispensable quantitative description. For example, in the first year of long-term project implementation, the medium-and long-term output indicators and benefit indicators of this project should be formulated with reference to this table.

17. Annual performance target of the project: according to the characteristics and specific implementation contents of the project, the quantity, quality, cost and timeliness of the project’s output this year and the planned social, economic and environmental benefits are further refined to form specific measurable objectives and tasks.

18. Annual performance index of the project: it is the refinement and quantification of the annual performance target of the project. According to the actual situation of the project, the unit sets performance indicators from the reference aspects or other aspects given in the table, and it should be quantified as much as possible. Among them, the output indicator is required; Benefit indicators can be selected and filled according to the characteristics of project funds; Units can design their own performance indicators according to the characteristics of project funds.

Output indicator: reflects the products and services that the budget department plans to complete according to the established objectives. It can be further subdivided into: quantitative indicators, reflecting the number of products or services planned by the budget department; Quality indicators, reflecting the standards, levels and effects of products or services that the budget department plans to provide; Timeliness index, reflecting the timeliness and efficiency of the products or services that the budget department plans to provide; Cost indicators reflect the cost, unit cost and total cost of the products or services that the budget department plans to provide.

Benefit indicators: reflect the degree of realization of the expected results of fiscal expenditure related to the established performance objectives, including economic benefit indicators, social benefit indicators, environmental benefit indicators, sustainable impact indicators, etc.

(1) Level 3: The subdivided performance indicators are determined as specific contents according to the actual work needs.

(2) Indicator value: Determine the specific value of the indicator content, in which the quantifiable value is described by numerical value and the non-quantifiable value is described qualitatively.

The specific contents of the "output index" and "benefit index" of the department’s overall expenditure determined in actual operation, each budget unit may select or supplement the above indicators according to actual needs.

19. Other issues that need to be explained: reflect other contents that need to be supplemented in the application for project performance objectives.

20. Audit opinions of the financial department: The opinions and suggestions made by the financial department when auditing the performance targets declared by the budget units shall be filled in by the financial department.

Annex 2

Department (unit) overall expenditure budget performance target declaration form

(2022)

Reporting unit (seal):　　　　　　　　　　　　　　　　　　　　　　　　　　　
Person in charge of the unit:

Annex 3

Project expenditure budget performance target declaration form

(2022)

Reporting unit (seal):　　　　　　　　　　　　　　　　　　　　　　　　　　　
Person in charge of the unit:

Annex 4

Annex 5

Compile and review the third-party benchmarking service table for budget performance objectives

Annex 6

Budget Performance Target Third Party Service Quality Scoring Table

Third party organization:

Annex 7

Scoring rules for quality assessment of budget performance target declaration

(For the reference of the third party)

First, the audit work rules

1, follow the principle of fairness, impartiality and objectivity, mainly for each budget unit special funds "performance target declaration form preparation" and "performance target application materials submitted" two work, independent and careful review.

2, according to the scoring rules item by item audit, put forward the individual "review opinions", and fill in the specific opinions (mainly describe the reasons for deduction).

3. The weighted average of the "overall evaluation scores of the preparation of performance targets for special funds" of the budget department is the "comprehensive score of the preparation of performance targets for special funds of the department" of the unit.

4, according to the "comprehensive score of the department’s special fund performance target preparation", the departments are ranked and rated as "excellent (85-100 points) (no more than 30%), average (70-84 points) and poor (less than 70 points)".

Second, the audit content and scoring method

First, the preparation of the performance target declaration form (60 points)

(1) Basic information (10 points)

1, the project overview (2 points). It mainly includes the contents of the project, target positioning and project establishment, the way of fund allocation and use, implementation and management, expected benefits and effects, etc. (for continuous projects, the implementation of previous years should also be explained). Scoring method: check whether the content is complete and the description is accurate, specific, clear and concise, otherwise, deduct points as appropriate.

2. Basis for establishment (2 points). It mainly refers to the medium and long-term plans for economic and social development promulgated and implemented by the state, the decision-making decisions of party committees and governments, and the provisions of policy documents. Scoring method: Check whether the relevant laws, regulations, policies and documents on which the project is based are complete, authoritative and timely (within 5 years after the promulgation of laws, regulations and documents), or deduct points as appropriate.

3, the necessity and feasibility (4 points). Refers to the main starting point and demand analysis of setting up a project, as well as the supporting conditions such as decision-making and management, working organization, project owner, main members and measures to ensure the smooth implementation of the project. Scoring method: Check whether the discussion on the necessity of the project is sufficient, whether the feasible conditions for the smooth implementation of the project are met, and whether the safeguard measures are feasible; otherwise, deduct points as appropriate.

4, the capital budget (2 points). It mainly includes the declaration plan of budget funds and the project funds of the previous year. Scoring method: Check whether the project funds are complete and accurate, and deduct 1.0 points for each wrong or missing number.

(two) performance objectives and performance evaluation indicators (30 points)

1, performance goals (5 points)

(1) Directionality (2 points). Refers to the guiding role of the establishment of performance goals in project implementation. Scoring method: Check whether the performance target is in line with the national economic and social development plan, departmental functions and career development plan, and it is closely related to the corresponding fiscal expenditure scope, direction and effect; otherwise, deduct points as appropriate.

(2) Detailed quantification (3 points). Refers to the degree to which performance objectives are expressed quantitatively by numbers and qualitatively by grading and grading in terms of resources invested, expected products and services, expected effects and benefits, satisfaction, etc. Scoring method: 0.5-1.0 points/item will be deducted if the overall goal or phased goal is not filled in; Quantitative description is not in place, as appropriate, 0.3-0.5 points/item; If the overall goal does not match the phased goal, 0.1-0.3 points will be deducted as appropriate.

2, performance evaluation index (25 points)

(1) Relevance (5 points). Refers to the degree of correspondence and correlation between the established evaluation indicators and performance targets. Scoring method: 0.5 points will be deducted for each evaluation index that is not corresponding to or closely related to the performance target.

(2) Importance (5 points). Refers to whether the evaluation index is representative enough, whether it can highlight the characteristics of the industry and the project and its effects and benefits. Scoring method: If there are any core indicators missing, 1.0 points will be deducted.

(3) Economy (5 points). Refers to whether the evaluation index is economical and practical, and whether the relevant data can be collected, easily obtained and at low cost. Scoring method: If the index is poor in economy, 0.3-0.5 points will be deducted as appropriate.

(4) Comparability (5 points). It means that the same evaluation index can effectively reflect the performance of different regions or different industries, or the history and reality of the index. Scoring method: 0.3 points will be deducted for poor comparability of indicators.

(5) Systematic (5 points): It means that in order to comprehensively reflect and comprehensively consider the overall efficiency, benefit and effect of the use of project funds, the evaluation indicators need to form a complete and mutually supporting system structure, which should generally involve four categories: "input, output benefit and effect, sustainable impact and development, and social evaluation". Economic development projects should generally include four categories of indicators; Social undertakings and other projects should generally include three categories of indicators except "continuous influence and development". Scoring method: If the evaluation indicators are missing in types, 1 point will be deducted for each category; If the subordinate indicators of the four categories of indicators are incomplete, 0.5 points will be deducted for each one less.

(three) the standard value of performance evaluation indicators (10 points)

1, formulate the basis (4 points). Refers to the formulation of standard values, which should be obtained by objective analysis and mathematical statistics with reference to standards such as planning, industry, history and experience. Scoring method: focus on checking whether each standard value has sufficient reference basis and scientific statistical analysis methods (described in the compilation instructions), if not, deduct 0.3 points/piece; For the special projects with funds arranged for the second year or more, if the "standard value of the previous year" is not filled in the table, 0.2 points will be deducted.

2, scientific rationality (3 points). Refers to the standard value should be objective, scientific and reasonable, which can reflect the normal level of the industry and the objective law of development. Scoring method: focus on whether the standard value is too low or too conservative. If it is too low, deduct 0.3-0.5 points/piece as appropriate.

3. Achievability (3 points). Refers to whether the established standard value can be completed or reached. Scoring method: focus on whether the standard value is too high and difficult to achieve. If it is too high, deduct 0.3-0.5 points/piece as appropriate.

(four) project fund management (10 points)

1, the target is expected to achieve progress (3 points). Mid-and long-term projects should formulate annual performance goals and expected progress; The annual project shall formulate quarterly performance objectives and expected progress; The project should be detailed to the specific implementation content (referring to the specific breakdown at the next level of the project rather than the implementation steps of the project), and the implementation progress should be formulated respectively according to the relevant detailed content. Scoring method project is not refined to the specific implementation content of 1.0 points; If the implementation progress is not made for the relevant refinement content, 0.2 points will be deducted for each progress node that is wrongly filled or omitted.

2, the project funds use plan (3 points). Mid-and long-term projects should make annual progress plans for the use of funds: annual projects should make quarterly progress plans for the use of funds; The project should be detailed to the specific implementation content, and the fund use plan should be formulated respectively according to the relevant detailed content. Scoring method: 1.0 points will be deducted if the project is not refined to the specific implementation content; If the fund use plan is not made separately for the relevant detailed contents, 0.2 points will be deducted for each node fund that is wrongly filled or omitted.

3, the previous annual project performance evaluation and rectification (4 points). Scoring method: "Project performance evaluation in previous years", focusing on whether the content is complete and accurate, and deducting 0.2 sub-item if it is wrongly filled or omitted; "Implementation of rectification", check whether the contents are detailed and whether they are supported by sufficient data and materials, or deduct 0.5-2.0 points as appropriate (Note: if the performance evaluation work was not carried out in the previous year, this score will be equally divided into the other two contents).

Second, the performance target application materials submitted (40 points)

(a) timeliness of reporting (10 points)

A complete set of performance target application materials should be submitted before the specified deadline (the time point corresponding to the "two ups and two downs" of budget preparation) (including the day). Scoring method: If the content submitted before the specified date is incomplete, it will be regarded as late submission, and 1.0 point/day will be deducted.

(two) the integrity of the report (10 points).

The application materials for performance targets should include: ① performance target application form (including compilation instructions); ② Feasibility report and relevant materials; ③ Electronic documents. Scoring method: In case of omission, 2.0 points will be deducted for each major item and 1.0 points will be deducted for each minor item.

(three) the quality of the report (20 points)

1, the performance target declaration form (10 points)

(1) the integrity of the cover content (3 points). The format of the cover content should be consistent with the format of the attached sample table required by the document, and the content should be filled in completely and accurately, and stamped with the official seal of the unit. Scoring method: 1.0 points will be deducted if the format of cover content is inconsistent with the distributed sample table; 0.2 points/item will be deducted for missing or wrong filling; 1.0 points will be deducted for those without official seal.

(2) bound into a book (3 points). Scoring method: 0.2 points will be deducted if the book is not bound.

(3) whether the form style is standardized and complete (4 points). The content format of the performance target declaration form shall be consistent with the attached sample form, and shall not be omitted. If the scoring method table fails to report, 1 point/sheet will be deducted; If the content format is inconsistent with the distributed sample table, 0.2 points/item will be deducted.

2, the feasibility report (10 points)

(1) the integrity of the content (5 points). The content includes four major items: the preparation of performance objectives and the development of self-evaluation; Expert evaluation opinions (overall evaluation opinions, evaluation opinions and scores of each project); Target adjustment (adjustment of performance targets, evaluation indicators and standard values according to expert review opinions should be explained item by item, and reasons should be explained if expert opinions are not adopted); Problems and improvement measures in the compilation and review of performance objectives. If there is any omission in the content of scoring method, 0.5 point/item will be deducted.

(2) Writing quality (5 points). The feasibility report should be clear and complete in structure, focused in content, scientific and accurate in data, concise and efficient in words, and consistent with the budget performance target declaration form. Scoring method: score according to the writing quality; In case of missing items, 1.0 points will be deducted for each missing item, and 0.5 points will be deducted for each missing item.

Annex 8

Reference module for reporting financial expenditure performance target indicators

In the process of compiling performance targets, performance indicators are mainly set according to policies, the use of project funds and project management, and are generally designed by the top level at or above the provincial level. The monitoring system for the performance target operation of poverty alleviation fund projects in Hunan Province in 2021 has 32 performance index modules (download address is the same as Annex 1) which can be downloaded for reference, including 3 first-level indicators (output indicators, benefit indicators and satisfaction indicators) and 9 second-level indicators (quantity indicators, quality indicators, aging indicators, cost indicators, economic indicators, social indicators, ecological indicators, sustainable impact indicators and satisfaction indicators of clients).

In view of the fact that there is no specific project performance indicator module above, please refer to Item 32 "Other" project module setting, or refer to the similar performance indicator module in "Full Implementation of Budget Performance Management Operation and Pragmatism" published by China Financial and Economic Publishing House, and fill in the report with reference to the relevant parameters of project fund use and project implementation management. The book "Full Implementation of Budget Performance Management and Practical Operation" has a wide coverage and strong practical operation. In the appendix part of the book, the performance index modules of department overall expenditure and project expenditure are compiled by industry, field, level and department for reference.