Recently, the National Natural Science Foundation of China (hereinafter referred to as the National Natural Science Foundation of China) notified the supervision and inspection of some project funds in 2020-2021.

On March 15, the National Natural Science Foundation of China announced that the National Natural Science Foundation of China commissioned a third-party social intermediary agency to conduct spot checks on 136 relying companies in six provinces (autonomous regions) in Zhejiang, Yunnan, Hainan, Jiangsu, Xinjiang, and Qinghai. The unit carried out supervision and inspection of the management and use of the funds of the Science Fund-funded projects, a total of 1859 projects, involving a total of 1465.1345 million yuan of project funds, involving innovative groups, "excellent youth", "excellent youth", key points, general, youth, 10 types of projects including regional and joint funds .

In response to the problems found in the supervision and inspection, the National Natural Science Foundation of China issued a total of 135 rectification opinion letters , instructing the supporting units to complete the rectification within the prescribed time limit. As of the end of 2022, all supporting units have completed rectification, and a total of 30.431 million yuan of irregular expenditure funds such as out-of-scope expenditures have been returned as required , and management work has been strengthened and improved at the same time.

According to the report, some irregularities in the use and management of project funds by some supporting units were also discovered during the supervision and inspection, mainly focusing on the construction of internal control systems, the reform of "decentralization, management and service" and the management and use of funds and budgets.

In terms of internal control system construction, individual system provisions of a small number of supporting units are inconsistent with relevant national policies; relevant management systems are lacking and have not been revised in a timely manner in line with national policies; the content of the system is not reasonable and detailed, and the operability is not strong; can be implemented effectively.

In terms of the reform of "decentralization, regulation and service", some supporting units do not have a thorough understanding of the reform policy of "decentralization, regulation and service". Fund management authority is well "caught" and "landed".

In terms of capital budget management and use, some project leaders have changed and failed to go through the approval procedures; adjusted cooperation units without authorization; failed to allocate cooperation funds according to the budget; failed to achieve separate accounting for special funds; Insufficient account adjustment basis; non-standard distribution of labor fees/expert fees; non-standard use of surplus funds; inconsistent project fund sources and expenditure channels; low execution rate of project funds during the implementation of some projects; project final account amount and book expenditure amount Inconsistent.

The notification shows that the National Natural Science Foundation of China entrusted a third-party social intermediary agency to spot check 624 projects of 25 supporting units in Zhejiang, with a project fund of 554.02 million yuan; 173 projects of 12 supporting units in Hainan, with a project fund of 81.201 million yuan; 151 projects of 15 supporting units in Yunnan, with project funds of 120.783 million yuan; 585 projects of 53 supporting units in Jiangsu, with project funds of 542.9105 million yuan; 283 projects of 21 supporting units in Xinjiang, with project funds of 146.08 million yuan; Qinghai 10 There are 43 projects of the supporting units, and the project funds are 20.14 million yuan.