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Limited spots available, first come first served. Let us join together for the sustainable appointment! [Click to register] (Source: Yunnan Finance) Implementation Measures for the Management of Central Financial Forestry and Grassland Reform and Development Funds in Yunnan Province Chapter 1 General Provisions Article 1: In order to strengthen and standardize the use and management of forestry and grassland reform and development funds, improve the efficiency of fund use, and promote forestry and grassland reform and development, these Measures are formulated in accordance with the Budget Law of the People's Republic of China and its implementing regulations, the Notice of the Ministry of Finance and the National Forestry and Grassland Administration on Issuing the Measures for the Management of Forestry and Grassland Reform and Development Funds (Cai Zi Huan [2025] No. 153), and other laws, regulations, and relevant financial management system provisions, and in light of the actual conditions of Yunnan Province.
Article 2: The term "forestry and grassland reform and development funds" as used in these Measures refers to transfer payment funds for shared fiscal powers arranged by the central finance through the general public budget, used for land greening, consolidating the results of returning farmland to forest, and the forestry and grassland support and guarantee system, among other areas.
Article 3: The implementation period of forestry and grassland reform and development funds shall be executed in accordance with the relevant provisions of the Ministry of Finance and the National Forestry and Grassland Administration.
Article 4: Forestry and grassland reform and development funds shall be managed collaboratively by the Provincial Finance Department and the Provincial Forestry and Grassland Bureau according to the division of responsibilities, establishing a joint supervision working mechanism between the finance and forestry and grassland departments to implement full-process management. The Provincial Finance Department is responsible for reviewing fund allocation proposals and performance targets, distributing and issuing budgets and performance targets together with the Provincial Forestry and Grassland Bureau, strengthening fund use management and supervision, and guiding relevant provincial-level units and prefectures (cities) in carrying out full-process budget performance management and fund supervision. The Provincial Forestry and Grassland Bureau is responsible for organizing project application, review, and daily supervision, mainly responsible for compiling relevant plans and clarifying annual fund support priorities, researching and proposing fund allocation proposals and performance targets; establishing a provincial-level project database and implementing dynamic management; urging and guiding relevant provincial-level units and prefecture (city) forestry and grassland departments to organize project application, implementation, acceptance, and later-stage management, as well as specific work such as fund use management and supervision, and budget performance management; responsible for the approval and acceptance of implementation plans and operation designs for projects implemented by provincial-level units and with prefecture (city) forestry and grassland authorities as the main body, and responsible for the authenticity, accuracy, and completeness of relevant data.
Article 5: The finance departments of each prefecture (city) and county (city, district) are responsible for the decomposition and issuance of forestry and grassland reform and development funds and performance targets in their respective regions, organizing budget execution, fund use management and supervision, and budget performance management. The forestry and grassland authorities of each prefecture (city) and county (city, district) are responsible for project reserve and application, compiling, reviewing, and approving project implementation plans and operation designs, carrying out project implementation, daily supervision, completion acceptance, and later-stage management, as well as fund use management and supervision, and budget performance management, and participate in the allocation of forestry and grassland reform and development funds according to the division of responsibilities in their respective regions. The forestry and grassland authorities and finance departments of each prefecture (city) and county (city, district) are responsible for the authenticity, accuracy, and completeness of relevant data and information reported that may affect fund allocation results, according to the division of responsibilities in their respective regions.
Chapter 2 Scope of Fund Use Article 6: Forestry and grassland reform and development funds are mainly used for land greening, consolidating the results of returning farmland to forest, expenditures on the forestry and grassland support and guarantee system, and other forestry and grassland reform and development work determined by the Party Central Committee and the State Council.
Article 7: Land greening expenditures are used for subsidies for tasks outside those determined by the natural forest protection and restoration plan, including forest tending, low-quality and low-efficiency forest transformation, and other forest quality improvement activities organized by prefecture (city) forestry and grassland authorities undertaking land greening tasks (including quality improvement and efficiency enhancement of woody oil forests such as oil tea, walnut, olive, macadamia, apricot for kernel use, hazelnut, oil peony, and yellowhorn), construction of biological fire isolation belts, ecological restoration and management of degraded grasslands through grass planting, improvement, and enclosure, as well as sandified land closure and protection and desertification prevention and control. For those allocated through competitive review, the relevant provisions of the Ministry of Finance and the National Forestry and Grassland Administration shall be followed.
Article 8: Expenditures for consolidating the results of returning farmland to forest are used to issue extended-period subsidies for the new round of returning farmland to forest to participating farmers and tending subsidies for ecological forests from the previous round whose policy period has expired.
Article 9: Expenditures on the forestry and grassland support and guarantee system are used for subsidies for forest and grassland fire prevention, forestry and grassland pest control, improved forest tree species cultivation and grass seed breeding, and forestry and grassland technology promotion.
(1) Forest and grassland fire prevention subsidies are used by prefecture (city) and county (city, district) forestry and grassland authorities for maintaining border forest and grassland fire isolation belts and maintaining fire prevention roads in key areas determined by the National Forestry and Grassland Administration, among other fire prevention activities.
(2) Forestry and grassland pest control subsidies are used by prefecture (city) forestry and grassland authorities in key areas determined by the National Forestry and Grassland Administration for investigation, prevention, and elimination of major forestry pests under national key management such as pine wood nematode and pine bark beetle, as well as major frequently occurring grassland pests such as rodent and hare damage and grassland locusts.
(3) Improved forest tree species cultivation and grass seed breeding subsidies are used by national key improved forest tree species bases and grass seed bases determined by the National Forestry and Grassland Administration for breeding, selection and cultivation of asexual propagation materials, and improved species cultivation, and by the National Forestry and Grassland Germplasm Resource Bank for germplasm resource investigation, collection, preservation, evaluation, and utilization.
(4) Forestry and grassland technology promotion subsidies are used by forestry and grassland science and technology promotion units for the promotion and application of advanced and practical technological achievements included in the national forestry and grassland science and technology promotion achievement database, including the promotion and application of new varieties and new technologies, as well as simple infrastructure construction related to science and technology promotion, necessary specialized materials, and the purchase of small instruments and equipment.
Article 10: Forestry and grassland reform and development funds shall not be used for the following expenditures: (1) Expenditures that do not comply with management and control requirements such as those for nature reserves, ecological protection red lines, and farmland protection red lines; (2) Expenditures ordered to be terminated as appropriate due to failure to timely and effectively rectify illegal and non-compliant issues discovered through auditing, financial accounting supervision, etc.; (3) Expenditures involving the construction of office buildings and halls, repayment of borrowed debts, landscape engineering construction, and payment of personnel salaries and allowances (except for necessary temporary labor costs for project implementation), "three public" expenses, and other expenditures for maintaining the daily operation of institutions; (4) Expenditures that have already received central financial support from other channels such as central infrastructure investment; (5) Other expenditures unrelated to forestry and grassland reform and development.
Chapter 3 Fund Allocation Article 11: Forestry and grassland reform and development funds shall be allocated using a combination of the project method and the factor method.
Article 12: Land greening expenditures shall be allocated using the project method. Projects shall be organized with prefectures (cities) as the main body, and the central finance shall provide subsidies at a rate not exceeding 80% of the total project investment, with central financial subsidies not exceeding 240 million yuan, and budgets shall be issued annually within the project implementation period (not exceeding 3 years) according to annual budget arrangements. For those allocated through competitive review, the relevant provisions of the Ministry of Finance and the National Forestry and Grassland Administration shall be followed.
Article 13: Expenditures for consolidating the results of returning farmland to forest shall be allocated using the factor method. The annual subsidy scale shall be calculated based on the area verified by the National Forestry and Grassland Administration and subsidy standards. The subsidy standard and period for the extended period of the new round of returning farmland to forest are: 500 yuan per mu of returned farmland, issued in five installments, 100 yuan per year; the subsidy standard and period for tending ecological forests from the previous round whose policy period has expired are: 100 yuan per mu of returned farmland, issued in five installments starting from the year after the policy expires, 20 yuan per year.
Article 14: Expenditures on the forestry and grassland support and guarantee system shall be allocated using the project method. Projects shall be selected on a merit basis from those included in the central forestry and grassland reform and development fund project reserve database (hereinafter referred to as the national project database) and approved by the National Forestry and Grassland Administration, with priority given to projects with high maturity, complete preliminary work procedures, and the ability to quickly generate physical output and effective expenditures.
(1) Forestry and grassland pest control subsidies. In accordance with the principles of county-wide promotion and joint prevention and control, projects shall be organized with prefectures (cities) as the main body. The central finance shall provide subsidies at a rate not exceeding 80% of the total project investment, with central financial subsidies not exceeding 80 million yuan, and fund budgets shall be issued annually within the project implementation period (not exceeding 3 years) according to annual budget arrangements.
(2) Forestry and grassland science and technology promotion subsidies. Focusing on the science and technology support needs of key forestry and grassland work tasks, projects shall be organized and implemented in accordance with the principles of highlighting key points, systematic integration, and combining large and small projects. The central finance shall provide subsidies to projects that have been reviewed and approved at the provincial and national levels and included in the support scope; the provincial level shall allocate and issue funds to specific projects in accordance with the central finance annual fund arrangement plan.
(3) Forest and grassland fire prevention subsidies, improved forest tree species cultivation and grass seed breeding subsidies. The provincial level shall determine annual support projects and construction content based on the fund amount and performance targets issued by the state, combined with project reserve database entry status and key work tasks verified by the state, and allocate project funds accordingly.
Article 15: For land greening projects and forestry and grassland pest control subsidy projects, the remaining investment beyond central subsidies shall be jointly borne by provincial and sub-provincial finances. The provincial level and each prefecture (city) shall bear costs according to the tiered sharing ratios specified in the reform of the division of shared fiscal powers and expenditure responsibilities in the basic public services field, as follows: Tier 1 is Kunming City (including Central Yunnan New Area), with the provincial level sharing 20%; Tier 2 includes Qujing City, Yuxi City, Honghe Prefecture, Chuxiong Prefecture, and Dali Prefecture, 5 prefectures (cities), with the provincial level sharing 70%; Tier 3 includes Zhaotong City, Wenshan Prefecture, Pu'er City, Xishuangbanna Prefecture, Baoshan City, Dehong Prefecture, Lijiang City, and Lincang City, 8 prefectures (cities), with the provincial level sharing 85%; Tier 4 includes Nujiang Prefecture and Diqing Prefecture, 2 prefectures, with the provincial level sharing 90%. If subsequent reforms to the division of shared fiscal powers and expenditure responsibilities below the provincial level or adjustments to sharing ratios occur, their provisions shall apply. Provincial subsidy funds shall be managed with reference to central fund management requirements, and fund budgets shall be issued annually within the project implementation period (not exceeding 3 years) according to annual budget arrangements.
Article 16: The Provincial Finance Department, together with the Provincial Forestry and Grassland Bureau, shall adjust fund allocation results based on performance evaluation, auditing and financial accounting supervision, project reserves, fund execution progress, and other circumstances.
Chapter 4 Project Application, Review, and Budget Issuance Article 17: The Provincial Forestry and Grassland Bureau, together with the Provincial Finance Department, shall organize project application and review work in accordance with national application notice requirements and project application quantity, combined with the key work requirements of the Provincial Party Committee and Provincial Government on forestry and grassland work, strengthen provincial project reserve database management, and select projects on a merit basis for recommendation to the national project database; projects not included in the national project database shall not be arranged under any circumstances. For those allocated through competitive review, the relevant provisions of the Ministry of Finance and the National Forestry and Grassland Administration shall be followed.
Article 18: The forestry and grassland authorities of each prefecture (city) and county (city, district) shall establish their own level's project reserve database. Each year, in accordance with provincial project application notice requirements and the support directions and specific subsidy content specified in these Measures, they shall, together with the finance department at the same level, organize and complete project reserve application and database entry work as required, and strictly review the implementation necessity of applied projects, the feasibility of implementation plans, the matching of project benefits with fund input costs, and the rationality of performance targets. Projects shall be planned and reserved focusing on key tasks and objectives specified in the medium- and long-term development plans for forestry and grassland undertakings in the region, and shall be connected with local forestry and grassland protection and utilization, territorial space governance, and medium- and long-term fiscal planning. Prefecture (city) forestry and grassland authorities shall, according to the priority and urgency of projects, together with the finance department at the same level, research and propose the next-year application and database entry needs for forestry and grassland reform and development fund projects in their region before May 30 each year, and jointly submit them to the Provincial Forestry and Grassland Bureau and the Provincial Finance Department in writing; among them, for applied projects intended to be implemented at the prefecture (city) level, the project implementing unit shall be clearly specified.
Article 19: The Provincial Forestry and Grassland Bureau and the Provincial Finance Department shall, based on fund and project application situations of prefectures (cities) and relevant provincial-level units, organize the review of application materials such as implementation plans and include them in the provincial project reserve database. And in accordance with national project application notices (application guidelines) and project application quantity requirements, they shall recommend and submit projects to the National Forestry and Grassland Administration and the Ministry of Finance on a merit basis, copying the Yunnan Regulatory Bureau of the Ministry of Finance. For land greening projects and forestry and grassland pest control projects, the Provincial Forestry and Grassland Bureau shall organize relevant prefectures (cities) to revise and improve them according to the review opinions of the National Forestry and Grassland Administration, and complete the compilation, review, and approval of project operation designs before September 30 (financial budget review must be completed first before approval with relevant materials attached), and report them to the National Forestry and Grassland Administration for filing before inclusion in the national project database.
Article 20: Within 20 days of receiving the indicator document issued by the central finance, the Provincial Forestry and Grassland Bureau shall propose a fund allocation proposal and performance targets to the Provincial Finance Department, and for projects implemented annually, annual funds and performance targets shall be clearly specified and refined, and financial project database entry work shall be completed simultaneously.
Article 21: The Provincial Finance Department shall study and review the fund allocation proposal and performance targets proposed by the Provincial Forestry and Grassland Bureau, issue funds within 10 days of receiving the formally submitted fund allocation proposal and performance targets from the Provincial Forestry and Grassland Bureau, and report the fund allocation results to the Ministry of Finance and the National Forestry and Grassland Administration for filing, copying the Yunnan Regulatory Bureau of the Ministry of Finance.
Article 22: After receiving the forestry and grassland reform and development fund budget issued by higher authorities, the finance departments and forestry and grassland authorities of each prefecture (city) and county (city, district) shall, in strict accordance with the Budget Law of the People's Republic of China and its implementing regulations, decompose and issue funds and specific performance targets within 30 days.
Chapter 5 Budget Execution and Project Adjustment, Acceptance Article 23: Forestry and grassland authorities and finance departments at all levels shall establish a collaborative working mechanism to implement full-cycle and full-process management of forestry and grassland reform and development funds and projects, jointly accelerate budget execution, standardize fund use management, and improve fund use efficiency.
Article 24: In accordance with the principle of "whoever uses is responsible," forestry and grassland authorities at all levels and fund-using units are responsible for project construction and fund use, applying to finance departments for fund disbursement according to procedures and progress, and using funds legally and compliantly; finance departments at all levels shall promptly disburse funds based on applications from competent departments and project construction units, and supervise and manage the use of forestry and grassland reform and development funds.
Article 25: Payment of forestry and grassland reform and development funds shall follow the relevant provisions of the treasury centralized payment system. Expenditures for consolidating the results of returning farmland to forest shall be included in the "one card" management of fiscal subsidies for benefiting the people and agriculture, and shall be uniformly disbursed through the "one card" management platform. Those falling within the scope of government procurement management shall be executed in accordance with government procurement legal system provisions. Where budget arrangements exist and there is a genuine need for one-time procurement of indivisible cross-year projects, government procurement may be carried out based on total project investment.
Article 26: During the implementation of various projects using forestry and grassland reform and development funds, if adjustments are genuinely necessary due to major changes in the implementation environment and conditions, adjustment and change procedures shall be followed as prescribed. Before approval for changes to project implementation plans (operation designs) is obtained, no unauthorized adjustments shall be made. During the implementation of land greening projects and forestry and grassland pest control projects, if adjustments are genuinely necessary, under conditions that do not lower the overall project performance targets, do not fall below the total investment scale corresponding to central subsidy standards, and do not violate project application requirements, the prefecture (city) forestry and grassland authorities shall, in consultation with the finance department at the same level, submit a change application to the Provincial Forestry and Grassland Bureau, which shall, after consulting and obtaining consent from the Provincial Finance Department according to prescribed procedures, approve the change. The adjustment range of total project investment shall not exceed 10% of the originally approved total investment, and the scale of central subsidy funds shall not be increased. For the four types of projects under the forestry and grassland support and guarantee system expenditures — forest and grassland fire prevention, improved forest tree species cultivation, grass seed breeding, and forestry and grassland technology promotion — project implementation plans (operation designs) shall in principle not be changed during implementation. If adjustments are genuinely necessary, the project implementing unit shall apply to the original project implementation plan (operation design) approval department for changes, and the changed project implementation plan (operation design) shall be reported to the Provincial Forestry and Grassland Bureau for filing. The adjustment range of total project investment shall not exceed 10% of the originally approved total investment, and the adjusted construction content shall not exceed the project content already included in the national project reserve database. After the implementation plan (operation design) is changed, funds exceeding the originally approved budget (estimate) shall be resolved by each locality itself.
Article 27: In accordance with the principle of "whoever approves shall accept," the project implementation plan (operation design) approval unit shall, within 1 year after the expiration of the project implementation period, organize and complete project acceptance, and be responsible for the authenticity, accuracy, and completeness of the acceptance. For land greening projects and forestry and grassland pest control projects, the relevant prefecture (city) forestry and grassland authorities shall organize comprehensive self-inspection acceptance using a 100% full inspection method, form overall prefecture (city) acceptance materials, and after consulting and obtaining consent from the finance department at the same level, report the overall project acceptance materials to the Provincial Forestry and Grassland Bureau, which shall organize provincial-level verification of acceptance project by project, approve the prefecture (city) acceptance results, and after consulting and obtaining consent from the Provincial Finance Department, report the overall project acceptance report to the National Forestry and Grassland Administration for filing.
Article 28: Carryover and surplus forestry and grassland reform and development funds shall be handled in accordance with the relevant provisions of the Ministry of Finance on the management of carryover and surplus funds. Among them, after the completion of acceptance for land greening projects and forestry and grassland pest control projects, if the actual total investment is lower than the total investment scale corresponding to central and provincial financial subsidy standards, the excess central and provincial financial subsidy funds allocated shall be recovered proportionally. If expenditures for consolidating the results of returning farmland to forest have not been disbursed for 2 consecutive years, the prefecture (city) forestry and grassland authorities shall, together with the finance department at the same level, jointly report the funds that cannot be disbursed and the task area quantity to the Provincial Forestry and Grassland Bureau and the Provincial Finance Department before January 5 of the following year. After provincial review and summary, they shall be reported to the National Forestry and Grassland Administration and the Ministry of Finance before January 15 of the following year. The aforementioned funds requiring recovery shall be settled and deducted by the central finance and provincial finance when issuing funds for subsequent years.
Article 29: Localities may, when using and managing forestry and grassland reform and development funds, adopt methods such as rewarding instead of subsidizing and loan interest subsidies as needed and in accordance with regulations. When adopting the loan interest subsidy method, bank credit inquiry shall be included in the review process.
Article 30: Information related to the use and management of forestry and grassland reform and development funds shall be executed in accordance with relevant budget disclosure requirements.
Chapter 6 Budget Performance Management Article 31: Forestry and grassland reform and development funds shall establish a full-process budget performance management mechanism of "budget compilation with targets, budget execution with monitoring, budget completion with evaluation, evaluation results with feedback, and feedback results with application."
Article 32: The Provincial Forestry and Grassland Bureau, together with the Provincial Finance Department, shall, before January 15 each year, review and improve the regional performance targets applied for by relevant provincial-level units and prefectures (cities), compile and form the province's regional performance targets, and submit them to the National Forestry and Grassland Administration and the Ministry of Finance, copying the Yunnan Regulatory Bureau of the Ministry of Finance. Prefecture (city) forestry and grassland authorities, together with the finance department at the same level, shall, before January 5 each year, determine the annual key tasks for forestry and grassland reform and development funds based on relevant development plans, project database entry status, and actual work conditions of the prefecture (city), set regional performance targets, fill in the regional performance target application form, and submit it to the Provincial Forestry and Grassland Bureau and the Provincial Finance Department. The Provincial Finance Department, together with the Provincial Forestry and Grassland Bureau, shall decompose and issue the regional performance targets determined by the state to relevant provincial-level units and prefectures (cities) simultaneously with fund documents, in combination with fund allocation plans, copying the Yunnan Regulatory Bureau of the Ministry of Finance. Prefecture (city) finance departments shall, together with forestry and grassland authorities at the same level, simultaneously decompose and issue regional performance targets to each county (city, district) along with fund documents. Project performance targets shall be submitted along with project texts, and performance target tables for projects arranged at all levels shall, after review by forestry and grassland authorities at all levels, be submitted simultaneously with fund allocation proposals to finance departments at the same level; finance departments shall issue project performance targets simultaneously with project fund budgets.
Article 33: Forestry and grassland authorities at all levels, together with finance departments at the same level, shall implement budget performance monitoring as required. Forestry and grassland authorities are the main body implementing budget performance operation monitoring, focusing on monitoring fund operation status and the expected degree of achievement of performance targets. When deviations between performance operation and expected performance targets are found, measures shall be taken promptly to correct them.
Article 34: The Provincial Forestry and Grassland Bureau, together with the Provincial Finance Department, shall uniformly organize and implement performance evaluation of forestry and grassland reform and development funds. At the beginning of each year, the Provincial Forestry and Grassland Bureau, together with the Provincial Finance Department, shall, in accordance with the relevant requirements of the Ministry of Finance on conducting annual performance self-evaluation of central transfer payments to local budget execution, issue performance self-evaluation notices to each prefecture (city) and organize localities to carry out performance self-evaluation. County-level forestry and grassland authorities and finance departments shall, against determined performance targets, carry out performance self-evaluation on the annual budget execution and performance target completion of forestry and grassland reform and development funds. Prefecture (city) forestry and grassland authorities and finance departments shall review and summarize regional performance self-evaluation forms and performance self-evaluation reports and submit them on time to the Provincial Forestry and Grassland Bureau and the Provincial Finance Department, and be responsible for the authenticity, accuracy, and completeness of self-evaluation results and performance evaluation related materials. The Provincial Forestry and Grassland Bureau, together with the Provincial Finance Department, shall review and summarize the province's performance self-evaluation results and submit them to the National Forestry and Grassland Administration and the Ministry of Finance.
Article 35: Performance evaluation results shall take the form of combining scoring and grading, with specific scores and levels executed in accordance with relevant performance evaluation management provisions. Establish a performance evaluation result feedback and application mechanism, with performance evaluation results serving as an important basis for improving forestry and grassland reform and development fund policies, improving management, and applying for, arranging, and allocating budgets for the next year.
Chapter 7 Budget Supervision and Management Article 36: The Provincial Forestry and Grassland Bureau, together with the Provincial Finance Department, shall regularly schedule the budget execution and project implementation progress of forestry and grassland reform and development funds on a quarterly basis each year. Prefecture (city) forestry and grassland departments, together with finance departments, shall strengthen supervision and inspection throughout the entire process of project implementation and fund use management, and report the previous quarter's project progress to the Provincial Forestry and Grassland Bureau and the Provincial Finance Department within 10 days after the end of each quarter. For major issues discovered during scheduling such as major project adjustments, illegal use of funds, and severe delays in budget execution, prefecture (city) forestry and grassland authorities and finance departments shall promptly report them, and shall not conceal, delay, or falsely report. Forestry and grassland reform and development funds shall be included in the scope of normalized budget execution supervision, and finance departments at all levels shall strengthen daily fund supervision relying on the budget management integrated system.
Article 37: The Provincial Forestry and Grassland Bureau and the Provincial Finance Department shall improve fund supervision requirements. For problems such as weak project implementation progress, slow budget execution, and non-compliant fund use in relevant prefectures (cities), the Provincial Forestry and Grassland Bureau, together with the Provincial Finance Department, shall adopt methods such as notification and interviews and on-site guidance to promote accelerated project implementation and budget execution, and promptly urge rectification. For fund use and management behaviors that violate national laws, regulations, and policy requirements, the Provincial Forestry and Grassland Bureau shall, in consultation with the Provincial Finance Department, take measures as appropriate such as ordering rectification within a time limit, temporarily withholding subsequent annual funds, stopping fund disbursement, recovering funds, and transferring leads.
Article 38: Finance and forestry and grassland authorities at all levels and project implementing units shall conscientiously accept supervision work such as auditing, performance management, and supervision and inspection by audit departments at all levels, the Yunnan Regulatory Bureau of the Ministry of Finance, and other relevant departments. Problems discovered through various inspections, oversight, and notifications shall serve as an important basis for adjusting forestry and grassland reform and development fund allocation in subsequent years.
Article 39: No unit or individual may intercept, misappropriate, or divert forestry and grassland reform and development funds. If finance departments, forestry and grassland authorities at all levels, and their staff violate the provisions of these Measures in fund allocation, review, management, and other work, or commit other illegal and non-compliant acts such as abuse of power, dereliction of duty, and favoritism, corresponding responsibilities shall be pursued in accordance with law. If units and individuals applying for and using funds commit illegal and non-compliant acts during fund application and use, corresponding responsibilities shall be pursued in accordance with the Budget Law of the People's Republic of China and its implementing regulations, the Regulations on Penalties and Sanctions for Fiscal Violations, and other relevant national provisions.
Chapter 8 Supplementary Provisions Article 40: For matters not covered in these Measures regarding the full-process management of projects, the Provincial Forestry and Grassland Bureau shall, in light of actual work conditions, formulate project management measures for further refinement.
Article 41: These Measures shall be interpreted by the Provincial Finance Department together with the Provincial Forestry and Grassland Bureau.
Article 42: These Measures shall come into effect on November 1, 2026, with a validity period of 5 years. The Implementation Measures for the Management of Central Financial Forestry Reform and Development Funds in Yunnan Province (Yun Cai Gui [2022] No. 15) shall be simultaneously abolished.