事关专项债券使用调整！福建省发布规范指引

Core Viewpoint - The Fujian Provincial Finance Department, in collaboration with the Provincial Development and Reform Commission, has issued guidelines to enhance the management of special bonds, aiming to better utilize these bonds for effective investment expansion [1][2]. Group 1: Guidelines for Special Bond Adjustment - The guidelines clearly define five scenarios for applying for adjustments to special bonds, including significant changes due to policy shifts, project completion resulting in surplus funds, and low expenditure progress [1]. - Adjustments are also warranted if there are violations such as misappropriation of funds or if the overall debt risk level necessitates project suspension [1]. Group 2: Adjustment Procedures - The Fujian Provincial Finance Department will organize the adjustment of special bonds in batches based on project status and needs, with immediate reporting for major provincial projects if necessary [2]. - Local governments must reach a consensus between finance and development departments before submitting adjustment requests, which will then be reviewed and approved by the provincial government [2]. Group 3: Post-Adjustment Management - Adjusted special bonds must adhere strictly to designated uses and cannot be allocated to prohibited projects, with a requirement to expedite fund usage within six months [2]. - Regions or departments with significant adjustment scales and slow fund expenditure may face reductions in future special debt limits [2].