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Notice on the Issuance of the \"Regulations on the Management of Special Funds for Work Safety Prevention and Emergency Response\" – Finance and Construction No. 280 To the finance departments (bureaus), work safety supervision bureaus, and coal mine safety inspection bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities designated as separate planning units, as well as the Finance Bureau and Work Safety Supervision Bureau of the Xinjiang Production and Construction Corps: In order to implement the decisions and arrangements regarding work safety issued by **** and the State Council, to accelerate the establishment of a national system for identifying and addressing potential hazards as well as a system for work safety prevention and control, and to improve the efficiency of the use of financial funds, we have formulated the \"Regulations on the Management of Special Funds for Work Safety Prevention and Emergency Response\" in accordance with relevant provisions such as the \"Budget Law of the People’s Republic of China“. It is hereby issued for your compliance. Appendix: Measures for the Management of Special Funds for Work Safety Prevention and Emergency Response Ministry of Finance **State Administration of Work Safety May 26, 2016 Appendix: Measures for the Management of Special Funds for Work Safety Prevention and Emergency Response Article 1 These measures are formulated in order to standardize the management of special funds for work safety prevention and emergency response and to improve the efficiency of the use of financial funds, in accordance with relevant provisions such as the Budget Law of the People’s Republic of China. Article 2: The special funds for work safety prevention and emergency response referred to in these measures (hereinafter referred to as the special funds) refer to the funds allocated by the central government through the general public budget and the state-owned capital operation budget, and are intended specifically to support national work safety prevention efforts as well as the development of work safety emergency response capabilities at the ** level. Article 3: The special funds are intended to encourage increased investment in safety production prevention and emergency response, to accelerate the removal of safety hazards, to resolve issues arising from past periods, to strengthen the foundational capabilities for safety production, and to establish a long-term mechanism for ensuring safety in production, thereby promoting a stable and improving situation in terms of safety production. Article 4: The special funds are designated for a period of three years. The Ministry of Finance, in conjunction with the **General Administration of Work Safety, shall promptly organize policy evaluations, and adjust, improve, or abolish the relevant policies regarding these special funds as appropriate. Article 5 Special funds shall be used for specific purposes and managed in a dedicated manner. For other matters already covered by central government funds, no additional allocation of special funds will be made. Article 6: Special funds shall be managed by the financial department in conjunction with the safety supervision department. The finance department is responsible for the budgeting and allocation of special funds, and works together with the safety supervision department to strengthen performance management regarding the use of these funds and their implementation outcomes. Article 7 The scope of support provided by special funds includes: (1) National safety production prevention efforts. Accelerate the rectification of major safety hazards in key areas such as oil and gas pipelines, hazardous chemicals, and mines. (II) Development of a national \"one-map\" for work safety. Establish a **safety production risk early warning and prevention system** that includes online monitoring, early warning, scheduling, and supervision and enforcement, to achieve interconnection and information sharing across the country. (III) Construction, operation, and maintenance of **level emergency rescue teams (bases), etc. This includes the construction of cross-regional emergency rescue bases, the development of emergency drill capabilities, safety competence improvement programs, as well as the operation and maintenance of existing bases and facilities. (IV) Other matters related to promoting work safety. The Ministry of Finance, in conjunction with the **General Administration of Work Safety**, adjusts the direction and key areas of support provided by these special funds from time to time, in line with the relevant decisions and arrangements made by the **** and the State Council regarding work safety. Article 8 The State Administration for Work Safety determines the overall plan and objectives and tasks. Local work safety supervision departments and coal mine safety inspection agencies, in conjunction with the financial departments at the same level and central enterprises where applicable, shall prepare the implementation plans and performance targets within the specified time frame and submit them to the State Administration for Work Safety and the Ministry of Finance. The specific details shall be clarified in the work notice issued by the **General Administration of Work Safety Supervision and Management. Article 9 **The State Administration for Work Safety puts forward recommendations regarding the allocation of special funds on the basis of determining the overall plan and objectives, while the Ministry of Finance allocates these special funds after taking into account factors such as funding needs and the scale of the annual budget. **Expenditures related to the establishment, operation, and maintenance of emergency rescue teams (bases) are primarily funded through the central state-owned capital operation budget, and must comply with the relevant regulations governing the management of such budgets ; Other matters are subsidized to local areas through the general public budget. Article 10: The amount of special funds allocated to local areas through the general public budget shall be calculated as follows: Allocation for a certain region = ∑【Amount of special funds allocated for a specific task in the current year × Allocation ratio × (Volume of that task in this region in the current year / Total volume of that task in regions with the same allocation ratio in the current year)】. The amount of special funds allocated for a specific task each year is determined by the **State Administration for Work Safety, which proposes recommendations based on factors such as urgency, previous work done, and overall progress, and makes adjustments as appropriate. Encourage concentrated support for those initiatives that meet the implementation conditions and are making rapid progress, in order to accelerate their completion. The subsidy rate takes into account factors such as regional and industry differences, and is generally divided into four tiers: the first tier has a rate of 10%-15%, the second tier is 15%-25%, the third tier is 25%-30%, and the fourth tier is 30%-40%; the sum of these four rates equals 100%. Article 11: Upon receiving the special funds allocated to local areas, the local financial authorities shall, in conjunction with the safety supervision departments at the same level, allocate these funds to specific projects in a timely manner as required. The recipients of these special funds shall be determined based on classifications such as institutions, public agencies, and enterprises. Special funds allocated through ex-post subsidies should be used for expenditures on similar tasks. Article 12: The disbursement of special funds shall be carried out in accordance with the relevant provisions of the financial treasury management system. Article 13: Financial departments at all levels shall, in conjunction with safety supervision departments at the same level, strengthen performance monitoring, performance evaluation, and fund oversight. They should make better use of the results of performance evaluations, and promptly urge rectification of any issues identified. Acts of withholding, misappropriating, or diverting special funds in violation of regulations shall be dealt with in accordance with the Budget Law and the Regulations on Penalties and Sanctions for Financial Violations. Article 14: Local financial authorities shall, in conjunction with the safety supervision departments at the same level, formulate detailed rules for the management of special funds, and promptly make public the results of the allocation of such funds. Article 15: The financial supervision offices of the Ministry of Finance located in various regions carry out budget supervision work in accordance with the requirements of the Ministry of Finance. Article 16 These measures shall be interpreted by the Ministry of Finance in conjunction with the **General Administration of Work Safety Supervision and Management. Article 17 These measures shall come into force as of the date of promulgation.