Notice of the General Office of the Ministry of Science and Technology on Further Improving the Financial Management of Comprehensive Performance Evaluation of National Key R&D Programs

All relevant units:

Recently, the General Office of the State Council issued the "Opinions on Reforming and Improving the Management of Central Financial Research Funds" (Guobanfa [2021] No.
32, hereinafter referred to as the "Opinions")
.

In order to implement the spirit of the document and further improve the financial management of the comprehensive performance evaluation of national key R&D programs, in accordance with the "National Key R&D Program Fund Management Measures" (Caijiao [2021] No.

1.
Final financial audit

(1) Cancel the project-level audit report
.

In order to further simplify and optimize the financial management of the acceptance and completion of scientific research projects, the previous method of issuing audit reports according to topics and projects was changed.

(2) Revise the final audit guidelines
.

In accordance with the requirements of the "Opinions", in order to further improve the quality and efficiency of audits and reduce the burden on scientific researchers, the Chinese Institute of Certified Public Accountants is currently taking the lead in carrying out the revision of the "Guidelines for the Audit of the Central Financial Technology Plan Projects (Subjects)"

(3) Carry out the pilot project to cancel the final financial audit
.

In accordance with the requirements of the "Opinions", the Ministry of Science and Technology will select some central universities, scientific research institutes, and enterprises with outstanding innovation capabilities and potential, outstanding innovation performance, and good scientific research integrity to conduct pilot projects with relevant departments.

2.
Project comprehensive performance evaluation

(1) Cancel the pre-assessment review
.

As of the date of the issuance of this notice, professional institutions that have not yet conducted or are conducting pre-evaluation reviews will no longer issue review opinions.

(2) Optimize the content of project funding appraisal
.

Optimize the funding evaluation criteria for budget implementation, and abolish the evaluation rule that "the budget implementation rate of the special project budget is lower than 95% by one percentage point, one point is reduced"

When carrying out the comprehensive performance evaluation of the project, the financial experts shall fill in the scoring table for the individual experts and the project funds of the expert group (see attachments 1 and 2)
.

At the same time, in order to further strengthen the audit quality evaluation of accounting firms, financial experts should fill in the subject audit report quality evaluation form (see Annex 3)

For serious violations of laws and regulations in the use of funds, the project comprehensive performance evaluation expert group (including technical and financial experts) will conduct a collegial discussion to distinguish subjective faults, nature, circumstances, and degree of harm, and cancel project evaluation qualifications and recover project or project funds , It is not allowed to pass handling opinions such as comprehensive project performance evaluation
.

3.
Conclusion and other matters

(1) Improve the management of project balance funds
.

Cancel the requirement of "Recovery of the remaining funds if the project fund evaluation score is 80 points or less

(2) Strengthen the application of the results of the project funding appraisal
.
Link up the results of the project funding appraisal with the supervision work
.
For topics with low fund evaluation scores or serious violations of laws and regulations, relevant information will be entered into the science and technology supervision data collection and sharing platform, and will be incorporated into the annual supervision plan of the Ministry of Science and Technology, the Ministry of Finance and other departments or professional institutions, as appropriate, to increase supervision Focus on frequency, notification within a certain range, etc.
, and deal with them in strict accordance with the "Interim Provisions on the Handling of Violations in Scientific and Technological Activities" (Order No.
19 of the Ministry of Science and Technology) and other relevant regulations
.

After the issuance of this notice, if the "National Key R&D Program Project Comprehensive Performance Evaluation Work Specification (Trial)" (Guokebanzi [2018] No.
107) is inconsistent with this notice, this notice shall prevail
.
The new project comprehensive performance evaluation module will be updated online in the National Science and Technology Management Information System in the near future
.
In this process, the professional project management organization should do a good job of relevant explanations and connections
.

Attachment: 1.
Expert project fund evaluation scoring table (reference format)

2.
The expert group project fund evaluation scoring table (reference format)

3.
Subject audit report quality evaluation form (reference format)

Office of the Ministry of Science and Technology

November 10, 2021