The key to implementing central special funds lies in clarifying where the money flows

From late May to mid-June 2015, the State Council deployed and carried out the second major inspection of the implementation of major policy measures. At the same time, the National Audit Office conducted follow-up audits of the implementation of the relevant policy measures. Problems were tackled by citing typical cases, inspections enforced strict accountability, and rectification was carried out in earnest. Regarding the problems found in the inspections and audits, with the approval of the State Council, the General Office of the State Council recently issued a notice urging the relevant localities to verify and handle them, and to report the situation to the State Council within a set deadline. (People's Daily Online, August 2)

Central special funds are the financial guarantee for a series of policies of the Party Central Committee and the State Council to stabilize growth, promote reform, adjust the structure, and benefit the people. Investigations show that the vast majority of departments and regions are able to put the use of special funds into practice. However, in the actual inspection and audit process, problems were also found, including unclear flows of some funds and the practice of falsely reporting completed tasks to fraudulently obtain funds.

To this end, the Party Central Committee and the State Council held a special work meeting and listened to reports from 18 provinces, 35 departments and units across the country on the use and application of special funds. The aim was to strengthen inspection and create deterrence, and to promptly rectify the problems discovered. However, the author believes that since the central special funds are used to stabilize growth, promote reform, adjust the structure, and benefit the people, and many of them involve national interests and the interests of the masses, the problems that have arisen should not only be rectified but also thoroughly investigated, with the relevant responsible persons held strictly accountable.

Orders that are not carried out and prohibitions that are not obeyed are the fundamental reason why central special funds are not fully implemented. This shows that some localities and departments do not respect the authority of the central government, do not implement central policies, and either fail to act or act arbitrarily with the power in their hands. Failure to fully implement special funds inevitably involves corrupt practices. Against the backdrop of the anti-corruption campaign formed after the 18th National Congress, such acts of harming public interests for private gain must be severely punished. Once verified, acts of fraudulently obtaining special funds through falsification, collusion between officials and businesses, false reporting of data, and disguised charging must be dealt with severely, and the responsibility of the relevant persons must be pursued in accordance with laws and regulations.

However, to truly let central special funds play their role and prevent them from being embezzled by corrupt officials, it is essential to establish corresponding fund-use mechanisms. In short, this means making clear where every cent flows and what it is used for, so that corrupt officials cannot and dare not easily misappropriate a single cent of special funds.