财务工作规划

　 财务工作规划文章标题：20xx-20xx年财务工作规划为落实党中央关于军队全部“皇粮”的战略决策，积极适应后勤保障社会化改革的需要，根据总后勤部一系列改革精神和学院五年规划，制定本规划。

　一、指导思想

　以“三个代表”重要思想和党的十六届五中、六中全会精神为指导，以全军统一的财经法规和财务规章制度依据，以服务教学、保障基层为落脚点，精打细算抓管理，想方设法求效益，积极探索后勤保障社会化条件下财务保障的新特点、新任务，与时俱进，开拓创新，不断加强财务队伍建设，努力提高财务工作质量和效能，为深化军队院校教学改革，促进学院全面建设提供坚强有力的财力保障。

　二、主要目标

　巩固和完善“四统管理”，文章版权归网作者所有；转载请注明出处!落实生活费规范化管理、会计达标化管理；继续推行《学院物资、招标管理暂行办法》，落实完善预算编制改革和政府采购制度改革；巩固实物资产计价核算成果，盘化资产，强化基建经费管理；推行基层财会人员委派制；建立资金集中支付办法，组织全院财务人员集体办公；积极参与后勤保障社会化改革，培养一支结构合理、业务精干、素质过硬、改革创新能力强的财务队伍；形成一套制度完善、快速高效的正规化财务管理体制。

　三、主要任务

　制度建设

　认真贯彻落实全军统一的财经法纪和学院制定的各项财务规章制度，积极适应改革需要，探索新形势下财力保障的新思路、新方法落实军人养老保险待遇，拟定《生活费规范化管理细则》、《会计规范化管理细则》、《委派财会人员考评细则》等一系列配套管理措施，为学院财务标准化、制度化、规范化管理提供切实可行的依据。

　业务建设

　1、基层财务管理---依据《学院财务人员委派统管实施方案》，实行基层财会人员委派统管，逐步实行财会人员集中办公，每年组织一次财会人员考评，为基层财会室更新配发计算机，改善办公条件，提高工作效率，实现基层财务资金供给率100，经费平衡率先100，预算执行率100。

　2、预算经费管理---继续推行预算制度改革，在预算形式上实行分类预算，预算方法上推行零基预算，预算范围上完善综合预算，预算项目上坚持细化预算；加大机关行政消耗性开支监控力度；及时编制预算执行情况；落实预算执行要求。

　3、预算外经费管理---落实预算外经费管理规定和“军队不经商”的指示精神，加大学院有偿服务管理力度，规范有偿服务行为；切实执行“收支两条线”规定，继续实行会议费、接待费限额管理，确保学院“家底”经费符合总部规定的标准。

　4、生活费管理---实施生活费规范化管理，落实人员生活福利待遇，做好在职人员薪金、福利及退役人员的经费保障。继续加大对住房补贴、军人医疗保险、军人退役保障、军人养老保险等个人账户的管理力度，做到账户真实，数据准确，审批严格，手续严密，切实把党中央、国务院、中央军委对广大官兵的关怀落到实处。

　5、会计规范化管理---定期举办新会计软件培训班，规范基层记账方式；加大对资金支付中心管理力度，防范金融风险，提高资金周转率；落实会计信息安全管理规定，组织清理历年来的财务会计档案资料。

　6、实物资产管理---加强实物资产管理，提高经费使用效益。完善实物资产计价核算管理体系，加大实物资产日常管理和移交、清理、报废的检查监督力度；深化物资采购制度改革，实现采购机构高效化、采购行为规范化、采购队伍专业化，提高采购效益；完善物资、工程招标管理体制，逐步扩大招标范围，规范招标程序。

　作风建设

　按照“三个代表”重要思想要求，加强财会人员的作风建设，大力倡导“五种作风”，即：一是服务中心的作风，以教学科研为中必，积极筹措经费和物资，为教学科研改革提供有力的财力保障；二是求真务实的作风，扎扎实实实做好每一项工作、组织好每一项活动、核算好每一笔业务；三是雷厉风行的作风，做到上级有指示，财务有行动；四是面向基层的作风，牢固树立基层至上，士兵第一的思想，了解基层，关收基层，把基层呼声当成第一信号，把服务基层作为第一目标；五是开拓创新的作风，积极投身于后勤保障社会化改革之中。

　队伍建设

　一是机关财务队伍---机关财务干部全部达到本科以上学历，能力素质达到六方面要求：1、具备较强的运筹谋划能力，办事能站在学院全面建设和长远建设的高度，为院党委“多谋大思路、多想大点子、多出大手笔、多有大作为”；2、具备较高的宣传解释能力，有较强的思想政策水平，有较高的文字能力和口头表达能力，善于把握时机，宣传财经制度规定，争取理解支持；3、组织协调能力，在上下左右关系协调中草药讲究策略，做到换位思考，虚心听取各方面意见，客观实际地处理好财务保障工作中的各种矛盾和问题；4、具备实际操作能力，精通本职业务，具有较强的动手能力；5、具备跟踪检查能力，善于发现问题、解决问题，善总结会调研；6、具备较强的情况控制能力，对全院财务工作“面上、线上、点上”的情况都了如指掌，并实施有效的调控和督导。

　二是基层财务队伍---基层委派财会人员全部达到财会专业大专以上学历，其中本科学历占有40；能力素质达到“三会”要求，即会管理、会核算、会操作计算机。

　四、主要措施

　加强学习，确保政治合格

　继续坚持周四下午政治学习、周五下午业务学习制度，一是有计划地学习党的十六届五中、六中全会和“三个代表”重要思想，学习市场经济知识和高科技理论，学习反腐事迹材料，引导财会人员树立正确的世界观、人生观和价值观。二是组织业务学习，分阶段地进行公共预算、政府采购制度、集中支付制度、财税法规、国有体制改革和计算机网络管理等方面的新知识的学习，更新财会人员的知识结构。结合后勤保障社会化改革的新形势，鼓励财会人员立足岗位成才，充分发挥业务骨干的“传、帮、带”作用，促进年轻成长。提高认识，确保思想统一我们应清醒地认识到军队推行后勤保障社会化、预算编制、采购制度等一系列改革是适应与市场经济接轨的需要，更是与国际经济接轨的需要，各级财会人员应及时转变理财观念，实现由“标准加补助”到“标准加管理”的转变；实现由治超支、求平衡到重质量、求效益的转变；实现由供应保障的粗放化管理到精细科学化重定时变换转变，切实把思想统一到改革中来。严格管理，确保制度落实继续坚持行之有效的财务管理规定，充分调动各部门的理财积极性；突出管理重点，会同事业部门抓好易超难管理经费的管理，如特支费、水电费、差旅费、卫生事业费、车辆管理费等；加大宏观调控力度，抓好年度经费预算的安排和执行，及时编报预算执行情况，让各级了解经费结存情况和执行中需注意的问题，为院党委和各部门当好参谋；进一步强化勤俭节约意识，堵塞“跑、冒、滴、漏”的现象，减少损失浪费。《20xx-20xx年财务工作规划》来源于网，欢迎阅读20xx-20xx年财务工作规划。comprehensive coordination ability, writing ability, supervision ability, logistics ability, innovation ability, continuously consolidate and maintain the education on Party members'advancement activities and enhance awareness of the Communist Youth League education achievements, and vigorously promote the construction of civilization advanced units, units and staff home building activities, balanced, focused, pragmatic, innovation, high standard, high quality, high level, high efficiency to complete various tasks throughout the year.First, pay close attention to research information, efforts to improve decision-making servicesIn accordance with the "information reflect the information, promote the work of information leading work" requirements, adhere to grasp the team construction, mechanism construction and quantitative assessment, give full play to the assistant role of leadership, actively promote the innovation of research information development, and vigorously promote the research work of information to mention upgrading, efforts to improve the ability and level of decision-making.(a) adhere to the decision in the first place. To make the decision service as the focus of the work, participate in the point, and in the key place, in order to promote the democratization of decision-making, scientific advice. Based on the city's youth career "11th Five-Year" good bureau and the Communist Youth League work across the development, focus on the implementation of Scientific Outlook on Development theory and practice subject adolescents and youth work process of building a socialist harmonious society, pay close attention to the global, strategic, forward-looking major problems, grasp the overall situation, pay attention to plan and implement the specific tasks assigned by the leadership from the overall situation, think ahead on major issues concerning the overall situation, in-depth Study, grasp the dynamic, put forward suggestions, reflect in time.(two) adhere to the investigation. As an important way to firmly grasp the important link of scientific and democratic decision-making, focus on key leadership concern, concern and hot points of youth practice work, adhere to the practice to investigate and research, fully and accurately grasp the actual situation, for the leadership decision-making comes from practice, practical to provide first-hand information. To enhance the initiative, according to municipal Party committee leadership activities, week activities, in the "research" make great efforts to provide more targeted for leadership, predictability and effectiveness of comments and suggestions.(three) adhere to the information planning as an important means of expanding. The sources of information, through the network, the media and other channels, increase integration efforts the work of the Communist Youth League and youth information dynamic information resources, increase the information planning efforts to refine the Communist Youth League, and give full play to the role of information reference, to improve the quality of information as a fundamental, outstanding information work sensitivity and timeliness, timely, accurately, comprehensively reflect the municipal Party committee, municipal government, the Central Committee of the implementation of a major deployment, leadership attention, hot and difficult issues of concern to the masses and some important emergencies, timely provide all kinds of deep and valuable component of the following information. Continue to deepen the information research and information feedback system, information report system, information reporting system, information delivery system and information notification system, and constantly improve the information work of the assessment, incentive mechanism, improve the long-term mechanism to improve the information work of sustainable development.Two, pay close attention to contact and communication, efforts to improve the ability of comprehensive coordinationGive full play to a contact, pivotal role, coordination of the parties in accordance with the standard, efficient, high quality principles, firmly establish the principle of service, and effectively improve the level of policy theory, grasp the method of coordinating work, conscientiously do service leadership, service and Service Corps cadres.(a) do to actively carry out coordination. Upstream municipal Party committee, municipal government work report, and the central mission to understand, grasp the key ideas and working organs, targeted focus on reporting the work of mission, to focus on the city's superior league, major activities, attention, support and help.(two) do parallel coordination. To strengthen the contact and communication with the municipal departments, actively seek for the work of care, support, optimize the external environment. To strengthen the group work of the Communist Youth League and other provinces and cities, to grasp the work around the dynamic, active learning around the work experience, the effective integration of resources within the group, and the Communist Youth League career development.(three) earnestly grassroots coordination. Further increase communication efforts, strengthen the organizations at various levels to guide the work of the office and communication, to ensure the situation, reported lower levels of strength, and strive to the grassroots, inspired by the basic spirit of innovation, the formation of good ability of the league office work.Three, pay close attention to the quality of official documents, efforts to improve the ability to deal with textAdhere to high standards, strict requirements, careful attention to the drafting of the draft work, strict document drafting, audit clearance, proof reading and quality control, and strive to improve the ability to deal with the text, and the overall work of the service center.(a) earnestly. To further establish the draft document presentation system research, adhere to the practice, especially the drafting of important days and months multiplying, concentrating on the presentation of the research, understand the situation the situation, fully understand the intention of the leadership, to ensure the output, quality, and constantly improve the quality of manuscript. A manuscript quality appraisal system, the implementation of quantitative assessment, each quarter the comparison of office draft manuscript quality. Establish a reward system to reward the outstanding manuscript selection out, the wrong investigated persons responsible for the major errors.(two) strict master document quality. Strengthening document quality awareness, efforts in the drafting of documents, audit checks, printed all aspects of efforts, strict policy documents audit, content, format and procedures, adhere to the upper and lower check, and check before and after the check, ensure the document style format in the understanding of leadership intentions in place, ideas in the language in place, and strive to improve the quality of various documents.(three) a comprehensive specification document operation. To further standardize the document transfer procedures, emphasizing the precision in document processing, in strict accordance with the operating procedures document sign, registration, approval, distribution, handling, repaying, filing, ensure the document processing standard, accurate, and efficient. Especially to strict dispatch, strict audit document content. Strictly implement the document procedures step by step Shenqian, strict and unified file format, to ensure the normative document. Further the implementation of electronic document processing mode, the full implementation of OA office system, efforts to improve the work efficiency.Four, pay close attention to the work of supervision, efforts to improve the executive abilityThe city's major issues and focus on the overall work of the Communist Youth League to carry out supervision and inspection, insist on the idea, the handling of the key, efforts to promote the implementation of decisions, to ensure that government decrees.(a) on the center of focus on supervision. In accordance with the "grasp the overall situation, focused, practical, quantitative refinement" principle, conscientiously fulfill the supervision function, focusing on the important deployment, major decisions of the party will, secretary's office, department heads meeting agreed matters assigned by the leadership group, the book down and do the important matters and the regiment the key work to focus on supervision, to ensure that the inspection item piece is an echo, everything in the bag, to promote the work carried out smoothly.(two) grasp the key special supervision. According to different periods of work needs, focus on leadership, social concern, hot and difficult problem of youth reflects the implementation of regular and dynamic supervision of special work assigned by the leadership of the special work of tracking supervision, regularly held the Department responsible for the regular inspection work carried out inspection stage. Check or the implementation of the work, to the work of the special supervision and implementation.(three) innovative ways to promote the supervision. To further improve the effectiveness of supervision and inspection work, really play a role in promoting the implementation work. To further improve and perfect the supervision report system, inspection notification system, regularly carry out random checks of the supervision matters, to highlight the effectiveness of the inspection work, to effectively promote the work carried out.Five, pay close attention to daily management, efforts to improve logistical support capacityAccording to "do great things, do small things, start from the details; General requirements from the overall situation", pay close attention to daily management, enhance the foresight and initiative work, do the work of early preparation, program cost fine plan, artful arrangement, high quality services.(a) further strengthen the authority of hardware construction. Combined with the "three hit" work, to further promote the party organ culture construction, and actively carry out party building advanced units, units of civilization, to create the homes of the workers, further standardize internal office conditions, perfect decoration authorities canteen, strengthening the Office building management, further improve the authority office environment.(two) to further strengthen the organization system construction. The implementation of the municipal Party committee of various rules and regulations, in accordance with the norms of management, efficient principle, perfect all kinds of meetings, document processing, logistics system, perfect a set of scientific and reasonable comprehensive coverage, the rules of the system. To strengthen the day-to-day management work, continuously enhance the rigor and the scientific management, according to the requirements of task decomposition, refinement of quantitative indicators, realize the work determination, work process standardization, work system, to promote the daily work efficient and orderly operation.(three) to further strengthen the fine financial management authority. Hold on to open source, to further increase funding for efforts, multi-channel for funding, strengthen the overall financial institutions. The authorities adhere to grasp the throttle, vehicle maintenance, major conference activities, network maintenance and other major expenditure to implement the budget control at the beginning of the year, authorities to strictly implement the financial management system, do a good job the pre final accounts, financial institutions, financial analysis and financial statements related. Adhere to the financial reporting system, improve the efficiency in the use of assets, and the Communist Youth League work continued to develop.(four) to further strengthen security work earnestly. Confidentiality of confidential confidential documents, strict implementation of the management system, security system, focus on the secret of the computer and network security management, strict management measures. Actively carry out regular security education, provided security awareness high cadres of workers, to prevent the loss occurred leak phenomenon. To strengthen the archives management work, conscientiously implement the archives, seal management system, actively carry out the relevant documents, materials, letters and pictures materials collection, registration and filing. The strict safety responsibility system, strictly holidays and night security duty system, strengthen the major work Moving safety work, to ensure safe and orderly.(five) to further strengthen the daily service work. To firmly establish the "rules as standard" point of view, whether do the text, do, act, or on duty, reception, security in strict accordance with the rules, according to the procedures, to ensure standardized operation. Take care of cadres of workers life, seriously deal with the party to do things for the project for the masses and actively improve the cadres of workers welfare. Strict management of vehicles, official vehicles. To ensure the implementation of office smile service system and first asked the first joint service system, the implementation of service complaints system, ensure the quality of service continues to increase.Six, pay close attention to team building, focus on improving the ability to open up innovationIn accordance with the "build a first-class team, with first-class team, a first-class performance, tree class image," the overall requirements, and vigorously strengthen the construction of cadres and workers, and promote the healthy growth of cadres and workers and all-round development.(a) establish the right work ethic. Firmly establish the concept of office work, have a brilliant future, strengthen the sense of innovation, enhance innovation and courage, to free from old ideas, actively respond to the development requirements of the new situation, actively adapt to the new leadership strictly from the high requirements, innovation and breakthrough, promote office work the steps in innovation.(two) to strengthen the ideological and political construction. Continue to consolidate communist education on Party members'advancement activities and enhance awareness of the Communist Youth League education achievements, serious ideological and political work of office staff, carry out the "dedication in the post work, first-class theme contest activities, and guide the cadres and workers to firmly establish a correct outlook on life. And values, the firm high political consciousness, firm political position, strict political discipline, strengthen the cadres and workers of political awareness, overall awareness, sense of service, efforts to form a diligent, efficient, innovative,Rigorous working atmosphere.(three) to carry out the policy theory of learning. To improve the office of cadres and workers pay close attention to the quality of training and learning, strengthen business knowledge and comprehensive knowledge, constantly optimize the knowledge structure, improve the overall quality of the level of proficiency and more than one post to the "Office of the cadres and

　comprehensive coordination ability, writing ability, supervision ability, logistics ability, innovation ability, continuously consolidate and maintain the education on Party members'advancement activities and enhance awareness of the Communist Youth League education achievements, and vigorously promote the construction of civilization advanced units, units and staff home building activities, balanced, focused, pragmatic, innovation, high standard, high quality, high level, high efficiency to complete various tasks throughout the year.First, pay close attention to research information, efforts to improve decision-making servicesIn accordance with the "information reflect the information, promote the work of information leading work" requirements, adhere to grasp the team construction, mechanism construction and quantitative assessment, give full play to the assistant role of leadership, actively promote the innovation of research information development, and vigorously promote the research work of information to mention upgrading, efforts to improve the ability and level of decision-making.(a) adhere to the decision in the first place. To make the decision service as the focus of the work, participate in the point, and in the key place, in order to promote the democratization of decision-making, scientific advice. Based on the city's youth career "11th Five-Year" good bureau and the Communist Youth League work across the development, focus on the implementation of Scientific Outlook on Development theory and practice subject adolescents and youth work process of building a socialist harmonious society, pay close attention to the global, strategic, forward-looking major problems, grasp the overall situation, pay attention to plan and implement the specific tasks assigned by the leadership from the overall situation, think ahead on major issues concerning the overall situation, in-depth Study, grasp the dynamic, put forward suggestions, reflect in time.(two) adhere to the investigation. As an important way to firmly grasp the important link of scientific and democratic decision-making, focus on key leadership concern, concern and hot points of youth practice work, adhere to the practice to investigate and research, fully and accurately grasp the actual situation, for the leadership decision-making comes from practice, practical to provide first-hand information. To enhance the initiative, according to municipal Party committee leadership activities, week activities, in the "research" make great efforts to provide more targeted for leadership, predictability and effectiveness of comments and suggestions.(three) adhere to the information planning as an important means of expanding. The sources of information, through the network, the media and other channels, increase integration efforts the work of the Communist Youth League and youth information dynamic information resources, increase the information planning efforts to refine the Communist Youth League, and give full play to the role of information reference, to improve the quality of information as a fundamental, outstanding information work sensitivity and timeliness, timely, accurately, comprehensively reflect the municipal Party committee, municipal government, the Central Committee of the implementation of a major deployment, leadership attention, hot and difficult issues of concern to the masses and some important emergencies, timely provide all kinds of deep and valuable component of the following information. Continue to deepen the information research and information feedback system, information report system, information reporting system, information delivery system and information notification system, and constantly improve the information work of the assessment, incentive mechanism, improve the long-term mechanism to improve the information work of sustainable development.Two, pay close attention to contact and communication, efforts to improve the ability of comprehensive coordinationGive full play to a contact, pivotal role, coordination of the parties in accordance with the standard, efficient, high quality principles, firmly establish the principle of service, and effectively improve the level of policy theory, grasp the method of coordinating work, conscientiously do service leadership, service and Service Corps cadres.(a) do to actively carry out coordination. Upstream municipal Party committee, municipal government work report, and the central mission to understand, grasp the key ideas and working organs, targeted focus on reporting the work of mission, to focus on the city's superior league, major activities, attention, support and help.(two) do parallel coordination. To strengthen the contact and communication with the municipal departments, actively seek for the work of care, support, optimize the external environment. To strengthen the group work of the Communist Youth League and other provinces and cities, to grasp the work around the dynamic, active learning around the work experience, the effective integration of resources within the group, and the Communist Youth League career development.(three) earnestly grassroots coordination. Further increase communication efforts, strengthen the organizations at various levels to guide the work of the office and communication, to ensure the situation, reported lower levels of strength, and strive to the grassroots, inspired by the basic spirit of innovation, the formation of good ability of the league office work.Three, pay close attention to the quality of official documents, efforts to improve the ability to deal with textAdhere to high standards, strict requirements, careful attention to the drafting of the draft work, strict document drafting, audit clearance, proof reading and quality control, and strive to improve the ability to deal with the text, and the overall work of the service center.(a) earnestly. To further establish the draft document presentation system research, adhere to the practice, especially the drafting of important days and months multiplying, concentrating on the presentation of the research, understand the situation the situation, fully understand the intention of the leadership, to ensure the output, quality, and constantly improve the quality of manuscript. A manuscript quality appraisal system, the implementation of quantitative assessment, each quarter the comparison of office draft manuscript quality. Establish a reward system to reward the outstanding manuscript selection out, the wrong investigated persons responsible for the major errors.(two) strict master document quality. Strengthening document quality awareness, efforts in the drafting of documents, audit checks, printed all aspects of efforts, strict policy documents audit, content, format and procedures, adhere to the upper and lower check, and check before and after the check, ensure the document style format in the understanding of leadership intentions in place, ideas in the language in place, and strive to improve the quality of various documents.(three) a comprehensive specification document operation. To further standardize the document transfer procedures, emphasizing the precision in document processing, in strict accordance with the operating procedures document sign, registration, approval, distribution, handling, repaying, filing, ensure the document processing standard, accurate, and efficient. Especially to strict dispatch, strict audit document content. Strictly implement the document procedures step by step Shenqian, strict and unified file format, to ensure the normative document. Further the implementation of electronic document processing mode, the full implementation of OA office system, efforts to improve the work efficiency.Four, pay close attention to the work of supervision, efforts to improve the executive abilityThe city's major issues and focus on the overall work of the Communist Youth League to carry out supervision and inspection, insist on the idea, the handling of the key, efforts to promote the implementation of decisions, to ensure that government decrees.(a) on the center of focus on supervision. In accordance with the "grasp the overall situation, focused, practical, quantitative refinement" principle, conscientiously fulfill the supervision function, focusing on the important deployment, major decisions of the party will, secretary's office, department heads meeting agreed matters assigned by the leadership group, the book down and do the important matters and the regiment the key work to focus on supervision, to ensure that the inspection item piece is an echo, everything in the bag, to promote the work carried out smoothly.(two) grasp the key special supervision. According to different periods of work needs, focus on leadership, social concern, hot and difficult problem of youth reflects the implementation of regular and dynamic supervision of special work assigned by the leadership of the special work of tracking supervision, regularly held the Department responsible for the regular inspection work carried out inspection stage. Check or the implementation of the work, to the work of the special supervision and implementation.(three) innovative ways to promote the supervision. To further improve the effectiveness of supervision and inspection work, really play a role in promoting the implementation work. To further improve and perfect the supervision report system, inspection notification system, regularly carry out random checks of the supervision matters, to highlight the effectiveness of the inspection work, to effectively promote the work carried out.Five, pay close attention to daily management, efforts to improve logistical support capacityAccording to "do great things, do small things, start from the details; General requirements from the overall situation", pay close attention to daily management, enhance the foresight and initiative work, do the work of early preparation, program cost fine plan, artful arrangement, high quality services.(a) further strengthen the authority of hardware construction. Combined with the "three hit" work, to further promote the party organ culture construction, and actively carry out party building advanced units, units of civilization, to create the homes of the workers, further standardize internal office conditions, perfect decoration authorities canteen, strengthening the Office building management, further improve the authority office environment.(two) to further strengthen the organization system construction. The implementation of the municipal Party committee of various rules and regulations, in accordance with the norms of management, efficient principle, perfect all kinds of meetings, document processing, logistics system, perfect a set of scientific and reasonable comprehensive coverage, the rules of the system. To strengthen the day-to-day management work, continuously enhance the rigor and the scientific management, according to the requirements of task decomposition, refinement of quantitative indicators, realize the work determination, work process standardization, work system, to promote the daily work efficient and orderly operation.(three) to further strengthen the fine financial management authority. Hold on to open source, to further increase funding for efforts, multi-channel for funding, strengthen the overall financial institutions. The authorities adhere to grasp the throttle, vehicle maintenance, major conference activities, network maintenance and other major expenditure to implement the budget control at the beginning of the year

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