Implementation Rules for the Management of Funds Revenue and Expenditure of Grass-roots Trade Unions in Yunnan Province

Implementation Rules for the Management of Funds Revenue and Expenditure of Grass-roots Trade Unions in Yunnan Province

Chapter I General Provisions

Article 1 In order to strengthen the management of grassroots trade union funds revenue and expenditure and regulate the use of grassroots trade union funds, in accordance with the the People's Republic of China Trade Union Law, the "Trade Union Accounting System" formulated by the Ministry of Finance, the "Chinese Trade Union Constitution" and "Trade Union Budget Management Measures" formulated by the All-China Federation of Trade Unions "Measures," Measures for the Management of Grassroots Trade Union Funds Revenue and Expenditure "and relevant regulations and relevant requirements of the provincial party committee, provincial government, and all-China Federation of trade unions, combined with the actual conditions.

Article 2 These Implementation Rules shall apply to the grass-roots trade union committees established individually or jointly by enterprises, institutions, government agencies and other economic and social organizations within the administrative area of Yunnan Province.

Article 3 The management of the income and expenditure of the funds of the basic-level trade unions shall follow the following principles:

(I) the principle of compliance with the law. The grass-roots trade unions shall, in accordance with the relevant provisions of the the People's Republic of China Trade Union Law, organize all kinds of income in accordance with the law, strictly abide by national laws and regulations, strictly implement the relevant system regulations of the all-China Federation of Trade unions and the Yunnan Provincial Federation of Trade unions, strictly enforce financial discipline, strictly use trade union funds, and strengthen the management of trade union funds revenue and expenditure.

(II) the principle of independent funding. The grass-roots trade union shall obtain the legal person status of the trade union in accordance with the relevant provisions of the All-China Federation of Trade Unions on the registration and management of trade union legal persons, enjoy civil rights and bear civil obligations in accordance with the law, and establish a bank account for trade union funds in accordance with the relevant provisions of the Ministry of Finance and the People's Bank of China, and implement trade union funds Independent accounting.

(III) budget management principles. The grass-roots trade unions shall, in accordance with the requirements of the Trade Union Budget Management Measures, bring all revenues and expenditures of the units into budget management. The annual revenue and expenditure budget of grass-roots trade union funds (including the adjustment budget) shall be examined and approved by the trade union committee (or standing committee) at the same level and the trade union funds examination committee, and shall be submitted to the trade union in charge at a higher level for examination and approval or for the record.

The principle of (IV) service workers. Grass-roots trade unions should adhere to the correct direction of the use of trade union funds, optimize the structure of trade union funds expenditure, strictly control general expenditure, use more trade union funds to serve workers and carry out trade union activities, safeguard the legitimate rights and interests of workers, and enhance the ability of trade union organizations to serve workers.

(V) the principle of thrift. Grassroots trade unions should strictly control the scope and standards of trade union funds in accordance with the relevant regulations of the Party Central Committee and the State Council on strict diligence and thrift against extravagance and waste. The use of funds should be calculated carefully, do more with less, save expenses, and improve the efficiency of the use of trade union funds.

(VI) the principles of democratic management. Grass-roots trade unions should rely on their members to manage and use their funds well. The annual income and expenditure of trade union funds shall be reported to the general assembly or the general assembly of members on a regular basis, a system of information disclosure of funds income and expenditure shall be established, and the supervision of members shall be taken the initiative. At the same time, it is subject to the supervision of the trade unions at a higher level and to the supervision of the State audit in accordance with the law.

Chapter II Income from Trade Union Funds

Article 4 According to the provisions of Article 36 of the Articles of Association of Chinese Trade Unions, the scope of income from funds of grass-roots trade unions includes:

(I) contribution income. Membership fee income refers to the membership fee paid by trade union members to the grass-roots trade union in accordance with the provisions of the All-China Federation of Trade Unions at 5 per cent of their salary income.

(II) appropriation income. Income from appropriated funds refers to the retained portion of the funds appropriated to the trade union by the unit that establishes the trade union organization at 2% of the total wages of all employees.

(III) income from higher-level trade union subsidies. Subsidy income from higher-level trade unions refers to the various types of subsidies received by grass-roots trade unions from higher-level trade unions.

(IV) administrative subsidy income. Administrative subsidy income refers to the various financial subsidies given to trade union organizations by the units to which the grass-roots trade unions belong in accordance with the law.

(V) business income. Business income refers to the income paid by the affiliated institutions of the grass-roots trade union independent accounting and the income of the affiliated institutions of non-independent accounting.

(VI) investment income. Investment income refers to the income obtained by the grass-roots trade unions from foreign investment in accordance with the relevant provisions.

(VII) other income. Other income refers to the assets obtained by the grass-roots trade unions, net income from the disposal of fixed assets, income from donations and interest income.

Article 5 The grass-roots trade unions shall strengthen the management of the income from various funds. All members' dues shall be collected on time in accordance with their salary income and the prescribed proportion. It is necessary to allocate trade union funds in full and in a timely manner in strict accordance with the caliber of the total wages of employees announced by the National Bureau of Statistics and the relevant provisions of Yunnan Province on entrusting tax authorities to collect trade union funds. When the funds of the grass-roots trade union are insufficient, it may apply to the unit for administrative subsidies, but the funds unrelated to the trade union shall not be included in the account management and use in the name of administrative subsidies. All income from trade union funds shall be included in the budget, and all expenditures shall be arranged in accordance with the purposes determined in the budget.

Chapter III Trade Union Expenditure

Article 6 The funds of grass-roots trade unions shall be mainly used to serve the staff and workers and carry out trade union activities.

Article 7 The scope of expenditure of grass-roots trade unions includes: expenditure on employee activities, expenditure on rights protection, business expenditure, capital expenditure, business expenditure and other expenditure.

Article 8 The expenditure on staff and workers' activities refers to the expenditure incurred by the grass-roots trade union organization in carrying out staff and workers' education, sports, publicity and other activities, and the collective welfare expenditure of the staff and workers of the trade union organization. Includes:

(I) employee education expenditure. It is used for the expenses of teaching materials, teaching supplies and site rental required by grass-roots trade unions for political, legal, scientific and technological, business and other special training and staff skills training, and is used to pay the remuneration of teachers employed in staff education activities. it is used for subsidies for improving the quality of staff and workers organized by grass-roots trade unions and rewards for outstanding students in staff education and training.

The reward for outstanding students shall be based on spiritual encouragement and supplemented by material encouragement. The reward standard shall not exceed 800 yuan per person at a maximum, and the number of outstanding students shall not exceed the number of participants.

10%.

The remuneration of the teaching personnel employed by the grass-roots trade unions of government organs and institutions shall be implemented in accordance with the relevant provisions of the local financial department, and the grass-roots trade unions of enterprises and other units may refer to the above-mentioned standards, or in accordance with the relevant administrative provisions of the units to which they belong. Civil servants (including participating management personnel) shall not receive lecture fees for teaching in the training courses held by the system and the unit.

(II) expenditure on recreational and sports activities. It is used for the purchase, lease and maintenance of equipment, clothing, supplies, etc. required by the grass-roots trade union to carry out or participate in the vocational and recreational activities organized by the higher-level trade union, as well as the rental expenditure of the activity venue and means of transportation, etc., for the reward expenditure of the winners of the cultural and sports activities, and for the necessary food subsidies in the cultural and sports activities.

For the staff sports and sports activities organized by the grass-roots trade union, if there is a need for uniform dress, the participating items can be purchased at a rate of no more than 800 yuan per capita every two years. When the grass-roots trade union participates in the staff sports activities organized by the higher-level trade union and really needs to purchase clothes for the participants (including the team leader), it can purchase clothes according to the standard of no more than 800 yuan per capita. The insufficient part of the purchase cost of the competition clothing can be borne by the individual.

If the grass-roots trade union holds or participates in sports and sports competitions organized by the higher-level trade union, during which external coaches, referees, judges and other staff are required, the payment standard for labor fees is: coaches, referees and judges shall not exceed 500 yuan every half day, and other staff shall not exceed 100 yuan every half day. The payment of labor service fee is limited to the personnel who are not invited by the unit.

Rewards for recreational and sports activities should be based on spiritual encouragement and supplemented by material incentives. The scope of awards shall not exceed the 2/3 of the number of teams or the number of participants. The highest award standard for each group award shall not exceed 300 yuan per capita, and the highest award standard for individual awards shall not exceed 500 yuan per capita. Participation awards, organization awards, excellence awards and encouragement awards shall not be set. If no award is set up, a small amount of souvenirs may be distributed to the participants, and the distribution standard shall not exceed 100 yuan per person.

Grass-roots trade unions can organize members to watch movies with positive and healthy content, no more than 10 times a year. If, for objective reasons, the viewing of films cannot be organized in a unified manner, film viewing tickets of equal value may be issued.

Grass-roots trade unions may organize their members to have one spring outing and one autumn outing each year. The scope of spring and autumn outings is limited to the province and must go back and forth on the same day. Activities in scenic spots that are expressly prohibited by relevant departments are not allowed to be carried out, and tour guide fees, hot spring soaking fees, and staff subsidies are not allowed.

Grass-roots trade unions may use membership dues to organize their members to watch theatrical performances and sports competitions.

For example, members can purchase annual tickets to local parks. The part of the membership fee shortfall can be made up by other trade union funds, and the part of the compensation shall not exceed three times the membership fee income of the grass-roots trade union in the current year.

When the trade union carries out cultural and sports activities for employees, it can organize a unified meal on the activity day, and the meal fee shall not exceed 60 yuan per person per meal and 120 yuan per day. If a unified meal is not organized, food subsidies can be given to trade union members and trade union staff who miss meals due to participation in activities, and the payment standard shall not exceed 100 yuan per person per day. Food subsidies shall not be paid to those who have arranged unified meals.

(III) campaign expenditures. Expenditures on material consumption, venue rental and purchase of services required by grass-roots trade unions to carry out key work, major themes and major festival publicity activities, to cultivate and practice socialist core values, to carry forward the spirit of model workers and craftsmen and other regular publicity activities, It is used for grass-roots trade unions to carry out or participate in knowledge competitions, propaganda, speech competitions, exhibitions and other publicity activities held by higher-level trade unions.

The expenses incurred by the grass-roots trade unions in carrying out publicity activities, such as labor costs for external judges, external staff, competition (competition) incentive fees, food subsidies, etc., shall be implemented with reference to the corresponding scope and standards of expenditure on cultural and sports activities.

Collective welfare expenditure of (IV) employees. For grass-roots trade unions on holidays and members' birthdays, weddings and funerals, retirement and departure expenses.

Grass-roots trade unions may distribute holiday gifts to all their members during the holidays. Festivals refer to the statutory festivals stipulated by the state (ie: New Year's Day, Spring Festival, Ching Ming Festival, Labor Day, Dragon Boat Festival, Mid-Autumn Festival and National Day). In principle, the festival consolation products are in line with the traditional Chinese festival habits and daily necessities necessary for the staff and workers, and the distribution standard shall not exceed 300 yuan per person each time. In addition to not issuing cash and shopping cards that are expressly prohibited by the relevant regulations on the construction of party style and clean government, grassroots trade unions can adopt convenient and flexible distribution methods based on actual conditions.

Union members' birthday condolences can be given to birthday cakes and other physical condolences not exceeding 300 yuan, as well as cake coupons from designated cake shops.

Trade union members who marry and give birth in accordance with the policy may be given condolences, and the standard of condolences or condolences shall not exceed 1000 yuan.

Trade union members who are ill and hospitalized can give condolences. The standard of solatium for the same member shall not exceed 2000 yuan per year.

If a trade union member dies, he can give condolences, and the standard of condolences shall not exceed 2000 yuan; if a member's immediate family member (spouse, parents, children) dies, condolences can be given, and the standard of condolences shall not exceed 1000 yuan. According to local customs and habits in the name of the trade union to buy wreaths and other funeral supplies not exceeding 300 yuan.

Trade union members who retire and leave their posts may issue souvenirs not exceeding 1000 yuan.

(V) other activity expenditures. Expenditures for activities such as model workers and subsidies for workers' recuperation and recuperation carried out by trade union organizations.

Grass-roots trade unions can organize recuperation activities for the broad masses of workers, giving priority to model workers, advanced workers, front-line workers and workers with work-related injuries, occupational diseases or chronic diseases, as well as workers in bitter, dirty, tired, high temperature, toxic and harmful posts.

The time of recuperation activities shall not exceed 5 days (excluding the journey), the number of people organizing recuperation each year shall not exceed 1/5 of the number of employees in the unit, and the number of staff organizing each activity shall not exceed 5% of the number of recuperation activities (less than 1 person shall be calculated as 1 person). In principle, the same employee shall arrange treatment and recuperation no more than 3 times during his work in the same unit.

Party and government organs and public institutions staff and workers' recuperation expenses shall not exceed 3000 yuan per person in the province and 5000 yuan outside the province (including meals, accommodation, medical examination, activities, etc., excluding round-trip transportation expenses). The insufficient part of unit welfare expenses can be subsidized by trade unions and appropriately borne by individuals. The standard of recuperation expenses for employees of enterprises and other units may be determined through relevant democratic procedures. The expenses shall be paid from the welfare expenses of employees of the units, and the insufficient part may be appropriately borne by trade union subsidies and individuals.

In principle, recuperation activities are arranged in workers' recuperation homes and model workers' (workers') recuperation bases established by trade unions at all levels across the country, mainly in the province on the principle of saving convenience nearby, and cross-provincial recuperation can also be appropriately organized with the approval of the party and government. Recuperation activities are mainly organized in the form of rest and recuperation, rehabilitation treatment, health examination and lectures, situation reports, discussion and exchange, cultural and sports activities and so on. In principle, the 1/3 of going out to visit and study during the recuperation period shall not exceed the recuperation time and must go back and forth on the same day. The visit and study are mainly based on revolutionary traditional education bases, advanced enterprises and communities, new socialist countryside, museums, memorials, etc., and it is not allowed to arrange visits with tickets Related activities of tourist attractions. The development of recuperation activities should be combined with patriotic education, the improvement of model workers and the quality of employees, and it is strictly forbidden to organize public funds and disguised public funds tourism in the name of recuperation.

Article 9 Expenditure for safeguarding rights refers to the expenditure of grass-roots trade unions for safeguarding the rights and interests of workers. Including: labor relations coordination fees, labor protection fees, legal aid fees, assistance fees for employees in difficulties, warmth fees and other rights protection expenses.

(I) labor relations coordination fee. Expenditures for promoting the establishment of enterprises with harmonious labor relations, strengthening labor dispute mediation and team building, carrying out labor contract consultation activities, and printing and promoting model texts of collective contracts.

(II) labor protection fees. It is used for grass-roots trade unions to carry out mass production safety and occupational disease prevention and control activities, strengthen the construction of group supervisors, carry out physical and mental health maintenance services for employees, etc., to promote safe and healthy production, and to protect the lives of employees for the purpose of carrying out employee labor protection expenditures.

(III) legal aid fees. Expenditures incurred by grass-roots trade unions in publicizing the rule of law, providing legal advice, legal services, and purchasing related services for workers' rights protection.

(IV) assistance fees for workers in difficulty. Expenditures incurred by grass-roots trade unions in providing financial and material assistance to workers in difficulty.

When trade union members and their families are trapped due to serious illness, accidents, children's schooling, unemployment, waiting for work, etc., the grass-roots trade union can give a certain amount of sympathy. The grass-roots trade union should establish and improve the files of the employees in difficulties of the unit, and according to the actual situation and the ability to guarantee funds, formulate unified standards, standardized procedures, and strict management of assistance and condolences for employees in difficulties, and implement them after being determined by relevant democratic procedures.

(V) send warm fee. Expenditures for grass-roots trade unions to carry out activities such as sending jobs in spring, sending cool in summer, helping students in autumn and sending warm in winter.

(VI) other rights spending. It is used for grass-roots trade unions to subsidize employees and members to participate in mutual aid and security activities and other aspects of rights protection expenditure.

Grass-roots trade union funds can be used to subsidize on-the-job employees to participate in medical mutual aid activities for employees in Yunnan Province. Mutual aid funds should be mainly paid by individuals and supplemented by trade union fund subsidies, which fully reflects the principle of mutual aid and mutual aid. The proportion of trade union fund subsidies should not exceed 30% of the mutual aid funds payable by each person per period, but trade union funds can be used to pay mutual aid funds in full for employees with filing difficulties. The specific scope and standards of subsidies shall be implemented by the grass-roots trade unions according to the actual situation and the ability to guarantee funds, and after being determined by relevant democratic procedures.

Article 10 Business expenditures refer to the expenditures incurred by grass-roots trade unions in training trade union cadres, strengthening self-construction and carrying out business work. Includes:

(I) training fees. Expenditures incurred by grass-roots trade unions in the training of trade union cadres and activists. The grass-roots trade unions of government organs and institutions shall be implemented in accordance with the relevant provisions of the local financial department on training fees, and the grass-roots trade unions of enterprises and other units may refer to the above-mentioned standards, or in accordance with the relevant administrative provisions of the units to which they belong.

The remuneration expenses for the hired instructors shall be implemented in accordance with the relevant regulations on the hiring of instructors for the development of employee education activities.

(II) conference fees. It is used for various expenditures of the basic-level trade union member assembly or member representative assembly, committee, standing committee, fund review committee and other professional work meetings.

The grass-roots trade unions of government organs and institutions shall be implemented in accordance with the relevant provisions of the local financial department on conference fees, and the grass-roots trade unions of enterprises and other units may refer to the above-mentioned standards or in accordance with the relevant administrative provisions of the units to which they belong.

(III) special operating expenses. Expenditures for grass-roots trade unions to carry out grass-roots trade union organization construction, home building activities, labor model and craftsman talent innovation studios, staff innovation studios, technician workstations, staff harmonious families and other activities, expenditures for staff recreational and sports activity positions such as libraries, reading rooms and staff bookstores run by grass-roots trade unions, and expenditures for staff service positions and service projects such as staff service centers, staff post stations, mother and infant rooms, etc, it is used for the expenditure incurred by the grass-roots trade unions in carrying out special research, for the expenditure of the grass-roots trade unions in carrying out the work of female workers, for the expenditure of the grass-roots trade unions in carrying out foreign affairs activities, for the grass-roots trade unions to carry out rationalization proposals, technological innovation, invention and creation, on-the-job training, technical competitions, technical training and other labor and skill competition activities and incentive expenditure.

The expenses of external judges, external staff, food subsidies and other expenses incurred by the grass-roots trade unions in carrying out labor and skill competitions shall be implemented with reference to the corresponding scope and standards of expenditure on cultural and sports activities. The reward fee for labor and skill competition shall be determined by the grass-roots trade union according to the value created by the activities and competitions, combined with the actual situation of the unit, and through relevant democratic procedures.

(IV) other operating expenses. It is used for grass-roots trade unions to issue subsidies for part-time trade union cadres and full-time socialized trade union workers, for the reward and expenditure of outstanding trade union cadres and activists approved for selection and commendation, for the necessary office expenses and travel expenses of grass-roots trade unions, and for grass-roots trade unions to pay for agency bookkeeping, intermediary audit and other project purchase services.

The administrative measures for the granting of subsidies to part-time trade union cadres and full-time socialized trade union workers of grass-roots trade unions shall be formulated separately by the Provincial Federation of Trade unions.

With the consent of the party and government of the unit, the grass-roots trade union can carry out the work of selecting and commending outstanding trade union cadres and trade union activists every year. The number of outstanding trade union cadres to be commended and rewarded shall not exceed 20% of the total number of trade union cadres in the unit, and the reward standard shall not exceed 800 yuan per person. The number of outstanding trade union activists to be commended and rewarded shall not exceed 10% of all members, and the reward standard shall not exceed 500 yuan per person.

Article 11 Capital expenditure refers to the expenditure incurred by the grass-roots trade unions in the construction of trade unions, the purchase of equipment and tools, large-scale repairs and the purchase and construction of information networks.

Article 12 Expenditures for undertakings refer to the subsidies of grass-roots trade unions to affiliated institutions with independent accounting and the expenditures of affiliated institutions without independent accounting.

Article 13 Other expenditures refer to the various expenditures of grass-roots trade unions other than the above-mentioned expenditures. Including: asset inventory loss, net loss on disposal of fixed assets, donations, sponsorship, etc.

The grass-roots trade union shall not use the trade union funds to pay all kinds of apportionment expenses that are inconsistent with the functions of the trade union.

Article 14 according to the relevant provisions of the the People's Republic of China Trade Union Law, the wages, rewards and subsidies of the full-time staff of the grass-roots trade union shall be borne by the unit to which they belong, and the necessary facilities and venues for the office and activities of the grass-roots trade union shall be provided by the unit to which they belong. If the security of the unit is insufficient and the budget of the grass-roots trade union funds is sufficient, the trade union funds can be used to make up for it.

Article 15 The expenditure standards stipulated in these detailed rules shall be the upper limit standard, and the grass-roots trade unions shall not break through without authorization in the process of implementation. Each grass-roots trade union shall, in accordance with the financial situation of the trade union and the actual situation of the unit, follow the principle of reasonableness and moderation, and determine the number of activities and expenditure standards within the limits of income.

Chapter IV Financial Management

Article 16 The chairman of a grass-roots trade union shall be responsible for the authenticity and integrity of the accounting work and accounting information of the grass-roots trade union.

Article 17 The grass-roots trade unions shall, in accordance with the relevant policies and regulations of the State and the All-China Federation of Trade Unions and the requirements of the higher-level trade unions, formulate the annual trade union work plan, prepare the annual budget of trade union funds in a true, complete and reasonable manner in accordance with the law, and report to the higher-level trade union for approval or filing after fulfilling the necessary procedures in accordance with the law. It is strictly forbidden to use trade union funds without budget or in excess of budget. The annual budget is adjusted once a year, and the preparation and approval procedures for adjusting the budget are consistent with those for budgeting.

Article 18 The grass-roots trade union shall, in accordance with the annual budget approved or filed, actively organize various revenues and reasonably arrange various expenditures, and in strict accordance with the requirements of the Trade Union Accounting System, scientifically establish and register accounting books, accurately handle the accounting of funds income and expenditure, and regularly report the implementation of the budget to the Trade Union Committee and the Funds Review Committee. The procedures for the preparation and approval of the final accounts of annual revenues and expenditures of grass-roots trade union funds are consistent with the procedures for the preparation and approval of budgets.

Article 19 The grass-roots trade unions shall strengthen the construction of the financial management system and improve the internal management systems such as financial reimbursement, asset management and the use of funds. The grass-roots trade unions shall organize the income of trade union funds in accordance with the law, strictly control the expenditure of trade union funds, implement the chairman responsibility system under the collective leadership of the trade union committee for all revenues and expenditures, and make collective research and decisions on major revenues and expenditures.

Article 20 the grass-roots trade unions shall, in accordance with their own actual scientific establishment of accounting institutions, reasonable allocation of accounting personnel, true, complete, accurate and timely reflect the income and expenditure of trade union funds and financial management. The qualified grass-roots trade unions shall set up accounting institutions or set up full-time accounting personnel in relevant institutions; if they do not meet the conditions, the trade unions of townships (streets) and development zones (industrial parks) that set up trade union financial settlement centers shall carry out centralized accounting and household management, Or entrust the financial department of the unit or set up an intermediary agency engaged in accounting agency bookkeeping business with approval, or hire part-time accountants to act as bookkeeping agents.

Article 21 The grass-roots trade unions shall strengthen the management of accounting and strengthen the basic work of accounting. To hold activities, trainings, conferences, etc., detailed plans and budgets must be formulated and implemented after collective research and approval, so that "there is a budget in advance, control in the event, and final accounts after the event". All expenditure approval, acceptance procedures and reimbursement attachments should be complete.

Chapter V Supervision and Inspection

Article 22 According to the management system of "unified leadership and hierarchical management", Yunnan Federation of Trade Unions is responsible for supervising and inspecting the income, expenditure and use management of trade union funds in the whole province's trade union system. The state and city Federation of Trade Unions and the provincial industry, system and company trade unions shall strengthen the supervision and inspection of the income and use management of trade union funds at the corresponding level and the next level, and the next level trade union shall regularly report the financial supervision and inspection to the trade union.

Article 23 the grass-roots trade unions shall strengthen the internal accounting supervision of the use of trade union funds and the examination and audit supervision of the implementation of the trade union budget, and accept and actively cooperate with the state audit supervision in accordance with the law. Internal accounting supervision mainly supervises the authenticity and legality of original documents, the accuracy and timeliness of accounting books and financial reports, and the safety and integrity of property and materials in order to maintain the seriousness of financial discipline. Review audit supervision mainly reviews and supervises the financial income and expenditure of the unit and the implementation of the budget.

Article 24 The basic level trade unions shall strictly implement the following provisions:

(I) are not allowed to use union funds to treat guests and give gifts.

(II) are not allowed to issue bonuses, allowances and subsidies in violation of the regulations on the use of trade union funds.

(III) are not allowed to use trade union funds for high-consumption recreational and fitness activities.

(IV) units are not allowed to make administrative use of trade union accounts and set up "small treasuries" in violation of regulations ".

The (V) is not allowed to merge the trade union account into the administrative account of the unit, so that the expenditure of trade union funds is out of control.

(VI) are not allowed to withhold or misappropriate trade union funds.

(VII) are not allowed to use trade union funds to participate in illegal fund-raising activities or to provide economic guarantees for illegal fund-raising activities.

(VIII) are not allowed to reimburse trade union funds for expenses unrelated to trade union activities.

Article 25 Trade unions at all levels shall promptly correct the problems found in the supervision and inspection in violation of the detailed rules for the implementation of the management of the income and expenditure of the funds of the grass-roots trade unions. If the violation is relatively minor, it shall be rectified within a time limit; if a violation of discipline is involved, the discipline inspection and supervision department shall, in accordance with the relevant provisions, investigate the direct responsible person and relevant leaders; if a crime is constituted, it shall be handed over to the judicial organ according to law.

Chapter VI Supplementary Provisions

Article 26 the trade unions of all prefectures and cities and the trade unions of industries, systems and companies at the provincial level shall, in accordance with the provisions of these detailed rules and in the light of the actual work of their respective regions, industries and systems, do a good job in the implementation of the detailed rules and standardize the work and activities of trade unions. Trade unions at all levels may formulate specific regulations and implementation measures in the light of actual conditions and report them to the trade unions at higher levels for the record.

Article 27 These Regulations shall be implemented as of the date of issuance. The Notice of the General Office of the All-China Federation of Trade Unions on Strengthening the Management of Funds Revenue and Expenditure of Grassroots Trade Unions (2014 No. 45) and the Notice of the Office of the All-China Federation of Trade Unions on Strictly Implementing the Notice of the General Office of the All-China Federation of Trade Unions on Strengthening the Management of Funds Revenue and Expenditure of Grassroots Trade Unions (2015 No. 2) shall be abolished at the same time.

Article 28 The Yunnan Provincial Federation of Trade Unions shall be responsible for the interpretation of these Implementing Rules.