Self-study exam fees are earmarked and not reported to finance. Is it a small vault?

Article 1 In order to further strengthen financial discipline and effectively curb the problem of setting up private coffers, in accordance with the Regulations on Disciplinary Measures of People's Republic of China (PRC), the Accounting Law of People's Republic of China (PRC), the Regulations on Punishment of Financial Violations of the State Council and the Implementation Law of the Central Commission for Discipline Inspection, the Ministry of Supervision, the Ministry of Finance and the Audit Office on Special Governance of Small Treasuries of Party and Government Organs and Institutions (hereinafter referred to as the Implementation Law). Article 2 The term "small treasuries" as mentioned in this Law refers to all kinds of funds (including securities) and their assets that violate laws, regulations and other relevant provisions and should be included in the accounting books of units that meet the requirements. The legal person account books that meet the requirements mentioned in the preceding paragraph refer to the accounting books set up by each unit according to law, including general ledger, subsidiary ledger, journal and other auxiliary account books. Article 3 This Law is applicable to Party organs, people's congresses, administrative organs, CPPCC organs, judicial organs, procuratorial organs, institutions and social organizations at all levels in our county. Article 4 Penalties for "small treasuries" shall be determined mainly according to the sources of funds and expenditures of "small treasuries". In principle, the punishment shall be based on the source of funds of the small treasury, and whether the punishment is "heavier" or "aggravated" shall be considered according to the whereabouts, nature, circumstances and expenditure amount of the small treasury, but the punishment shall not be repeated. Article 5 Acts that should be punished according to the source of funds of the "small treasury" include: (1) setting up a "small treasury" by storing and distributing financial funds or other public funds without permission; (two) the use of fees, fines and apportionment to set up a "small treasury"; (three) the use of asset disposal, rental income to set up a "small treasury"; (four) in the name of conference fees, labor fees, training fees, consulting fees, etc. , set up a "small treasury"; (five) the operating income is not included in the accounting subjects to set up a "small treasury"; (six) to set up a "small treasury" for the funds transferred from the imaginary expenditure; (seven) the use of illegal bills to defraud funds to set up a "small treasury"; (eight) the transfer of funds to set up a "small treasury". Article 6 According to the whereabouts, circumstances, nature and amount of "small treasury" expenditure, the acts that should be dealt with and punished include: (1) fabricating funds; (2) Purchase and construction of assets; (3) Paying bonuses, allowances, subsidies, welfare and other expenses; (four) the cost of receiving banquets and public travel; (5) Gifts and giveaways; (six) dividing the "small treasury" funds. Article 7 According to the source of the "small coffers", the following penalties shall be imposed: (1) Those who store and distribute financial funds or other public funds without permission shall be ordered to make corrections, recover the privately stored funds and confiscate the illegal income. The unit shall be fined not less than 3000 yuan but not more than 50 thousand yuan. The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan. (2) Failing to collect fees and fines in accordance with regulations, and concealing, detaining, withholding, misappropriating, embezzling or confiscating the state treasury in violation of the provisions on state fiscal revenue; Fees, fines and apportionment collected in violation of regulations shall, in principle, be returned to the parties through the original channels. If it cannot be returned, it shall be confiscated from the state treasury. (three) the income from the disposal of assets of party and government organs and institutions, and the income from the rental and lending of state-owned assets of party and government organs, and the collection of the state treasury; In principle, the income from renting or lending state-owned assets by public institutions should be recovered and included in the budget management of the unit. (four) in the name of conference fees, labor fees, training fees, consulting fees, etc., and confiscated and turned over to the state treasury; Beyond the scope and standards, conference fees, labor fees, training fees and consulting fees are charged, and relevant funds are recovered and incorporated into the unit budget management. A fine of not less than 3,000 yuan but not more than 50,000 yuan shall be imposed on the unit, and a fine of not less than 2,000 yuan but not more than 20,000 yuan shall be imposed on the directly responsible person in charge and other directly responsible personnel. (5) The relevant operating income of the unit shall be included in the account books of the unit that meet the requirements, and the relevant funds shall be recovered in principle, incorporated into the budget management of the unit, and the tax shall be paid back in accordance with the relevant tax regulations. (six) the use of false economic business matters to obtain funds, recover the relevant funds, and impose a fine of 3000 yuan to 50 thousand yuan on the unit. The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan. (seven) the purchase of fake invoices and other bills to defraud financial funds or other public funds to set up a "small treasury", to recover the relevant funds, confiscate the illegal income; If a "small treasury" is set up by defrauding financial funds or other public funds through false invoices for economic and business matters, the relevant funds shall be recovered. The unit shall be fined not less than 3000 yuan but not more than 50 thousand yuan. The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan. (8) If the public funds of the unit are transferred to non-standard accounts, or in addition to the standard subsidies, allowances, subsidies or benefits are paid directly to individual employees with trade union funds, or subsidies are paid in disguised form in the form of reimbursement of individual expenses of employees, they shall be recovered in principle and confiscated and turned over to the state treasury; If the superior unit allocates funds to the subordinate unit, or the subordinate unit should pay the unpaid superior funds and pay the superior expenses, it shall recover the transferred funds within a time limit and adjust the relevant accounting accounts. Collect subsidies from higher authorities, and recover relevant funds. Article 8 According to the expenditure of "small coffers", the following penalties are given: (1) If the normal funds of the unit are insufficient, they will not be recovered in principle, and they will be ordered to standardize the funding channels and incorporate all the funds into the account books of the unit; Those who raise standards and expand the scope of expenditure shall be ordered to make corrections and recover relevant funds. (2) If the assets purchased and built to ensure public needs need to be submitted for approval according to regulations, the approval procedures shall be performed, and the relevant accounting accounts shall be adjusted and included in the books of the unit that meet the requirements; Buying real estate, cars, high-grade furniture, high-grade public goods, high-grade decorated public houses, etc. Those who exceed the prescribed standards shall be ordered to make corrections and recover the relevant funds; If assets are purchased and built for personal use, they shall be disposed of within a time limit, and the proceeds from disposal shall be confiscated and turned over to the state treasury. (3) Reimbursement of expenses that should be borne by individuals, issued goods, shopping cards, etc. , recover the money already paid, and impose a fine of not less than 3,000 yuan but not more than 50,000 yuan on the unit. The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan. (four) the reception expenses, depending on the seriousness of the case, shall be investigated for the responsibility of the directly responsible person in charge and other directly responsible personnel. For collective public travel, the relevant funds will be recovered and included in the account books of the units that meet the requirements; Where public funds are used for personal travel, the relevant funds shall be recovered and confiscated from the state treasury. (five) the cost of gifts, depending on the seriousness of the case, shall be investigated for the responsibility of the relevant personnel. If the amount is large, recover the funds; Gifts that have been purchased but not yet distributed shall be ordered to be disposed of within a time limit, and the proceeds from disposal shall be confiscated and turned over to the state treasury. (six) dividing the funds of the "small treasury", it shall be ordered to make corrections, recover the funds and confiscate the state treasury. Article 9 Those who set up "small coffers" or use the funds of "small coffers" in violation of regulations shall be dealt with and punished in accordance with this Law, and shall also be transferred to the relevant authorities to investigate the party discipline, political discipline and organizational responsibilities of the relevant responsible persons. Those who violate the criminal law shall be investigated for criminal responsibility according to law. (a) involving private storage of public funds, unclear use of funds, private sharing, corruption, misappropriation, bribery, public travel, extravagance and waste, reimbursement of expenses that should be borne by individuals, transferred to the discipline inspection and supervision organs for investigation and handling. Need to be investigated for organizational responsibility, by the discipline inspection and supervision organs to coordinate the organization department to deal with. (two) for the establishment and use of the "small treasury" suspected of committing a crime, it can be transferred to the discipline inspection and supervision organs for investigation and handling, and then transferred to the judicial organs, or directly transferred to the judicial organs (including public security organs or procuratorial organs) for handling. (three) found that accounting personnel involved in the establishment and use of "small treasury", if the circumstances are serious, the accounting qualification certificate shall be revoked and handed over to financial institutions for handling. (four) found that involves the budget, taxation, fees, land and other issues, clear clues but failed to investigate or need to be handled by relevant departments, transferred to the relevant functional departments for investigation and handling. Article 10 Whoever commits any of the following circumstances shall be given a heavier or heavier punishment: (1) Bringing disaster relief, emergency rescue, flood control, special care, relief, poverty alleviation, epidemic prevention, donation, national debt and social security funds into the "small treasury"; (two) the establishment of a "small treasury" to seek illegitimate interests for individuals and pay and reimburse unreasonable expenses; (three) the establishment of a "small treasury" for profit-making activities such as buying and selling stocks and securities; (four) the establishment of a "small treasury" for high-consumption entertainment activities, or to enjoy luxury and waste in other ways; (five) the establishment of a "small treasury" has caused serious consequences or adverse effects; (six) instigating, abetting, conniving or forcing subordinate staff to set up a "small treasury"; (7) Forging, altering or tampering with accounting vouchers, accounting books and financial accounting reports, destroying accounting books and original vouchers of "small treasuries" and concealing or transferring funds of "small treasuries"; (8) Failing to stop, correct or investigate the problem of "small treasuries", or shielding, shielding and deliberately delaying the investigation; (nine) obstructing, interfering, resisting inspection or refusing to correct mistakes and implement decisions; (10) Retaliating against an informer or accuser or preventing others from exposing, exposing or providing evidence; (eleven) there are other acts of heavier or heavier punishment. Article 11 This Law shall be interpreted by the County Commission for Discipline Inspection in conjunction with the County Finance Bureau. Article 12 This Law shall come into force as of the date of promulgation.