The Standing Committee of the people's congress at or above the county level (hereinafter referred to as the Standing Committee of the National People's Congress) shall supervise the implementation of the general budget at the corresponding level; Review and approve part of the change plan of the budget at the corresponding level; To examine and approve the final accounts of the people's government at the corresponding level (hereinafter referred to as the final accounts at the corresponding level); To revoke inappropriate decisions, orders and resolutions of the people's government at the same level and the people's congress at the next lower level or its standing committee on budgets and final accounts.
The Financial and Economic Committee of the People's Congress (hereinafter referred to as NPC Financial and Economic Committee) or the financial and economic working body of the Standing Committee of the People's Congress (hereinafter referred to as the financial and economic working body of the Standing Committee of the People's Congress) shall assist the people's Congress at the corresponding level and its Standing Committee in budget examination and supervision. Article 4 The budget of the people's government at or above the county level (hereinafter referred to as the people's government) consists of the budgets of various departments at the same level (including directly affiliated units, the same below). The People's Congress and its Standing Committee may, according to needs, determine the departmental budgets and final accounts of several departments (hereinafter referred to as the designated departments) every year for key examination and supervision. Article 5 People's governments shall adhere to the principle of budget first, expenditure later and budget balance.
The budget approved by the people's congress at the corresponding level shall not be changed without legal procedures. Chapter II Preliminary Examination and Report on Budget Article 6 The Financial and Economic Committee of the people's congress of a province or a city divided into districts and the Standing Committee of the people's congress at the county level (hereinafter referred to as the Standing Committee of the people's congress at the county level) shall be responsible for preliminary examination of the draft budget submitted for examination and approval by the people's government at the corresponding level. Seventh governments at all levels, departments and units shall prepare the draft budget according to the time stipulated by the State Council, and complete the preparation of the draft budget for the next year before the start of the next budget year. Article 8 The financial department of the people's government of a province or a city divided into districts shall submit the main contents of the draft budget at the corresponding level and the implementation of the budget at the corresponding level in the previous year to the Financial and Economic Committee of the people's congress at the corresponding level for preliminary examination.
The financial department of the people's government at the county level shall submit the main contents of the draft budget of the current year and the implementation of the budget of the previous year to the Standing Committee of the people's congress at the corresponding level for preliminary examination 1 month before the meeting of the people's congress at the corresponding level. Article 9 The main contents of the draft budget at the corresponding level and the implementation of the budget at the corresponding level in the previous year include:
(a) the budget implementation of the previous year;
(2) Basis, guiding ideology and explanation of budget preparation;
(3) General budget statement, fund budget statement, higher level return subsidy statement, lower level return or subsidy statement and related explanatory materials;
(four) the draft departmental budget submitted to the people's Congress for examination and approval and its explanation;
(five) the materials needed for the key review of the draft departmental budget of the identified department;
(6) Other materials required for preliminary examination. Article 10 Before the preliminary examination, the Financial and Economic Committee of the Municipal People's Congress and the Standing Committee of the provincial, district and county people's congresses should know about the preparation of the draft budget at the corresponding level and the implementation of the budget at the corresponding level in the previous year, and hold a meeting in time after receiving the main contents of the draft budget at the corresponding level and the implementation of the budget at the corresponding level in the previous year to conduct a preliminary examination of the draft budget at the corresponding level and the draft departmental budget and the implementation of the budget at the corresponding level in the previous year, and put forward preliminary examination opinions. The main person in charge of the financial department of the people's government at the corresponding level shall attend the meeting to explain the situation and answer questions. The financial department of the people's government shall notify the Financial and Economic Committee of the people's congress at the corresponding level or the Standing Committee of the people's congress at the county level of the adoption of the preliminary examination opinions within 15 days.
The financial and economic committees of the municipal people's congresses of provinces and districts shall invite the relevant special committees of the people's congresses to participate in the preliminary examination of the draft budgets of the corresponding levels and departments. Article 11 The main contents of the preliminary examination include:
(a) whether the budget arrangement is in compliance with laws and regulations and the provisions of the national financial policy.
(two) whether the budget revenue growth is in harmony with the national economic and social development.
(three) whether the departmental budget combines budgetary funds with extra-budgetary funds and whether it is included in the project; Whether the projects listed in the government procurement catalogue have compiled the government procurement budget.
(four) the rationality and legitimacy of the budget expenditure structure; Major expenditures on agriculture, education, science and technology and social security; Rationality of expenditure arrangement of departmental budget items.
(five) whether the budget arrangement is true and complete, whether all the income that should be included in the budget is included in the budget, and whether there is any concealment or omission of income; Whether the budget expenditure adheres to the principle of living within our means and balancing revenue and expenditure, whether it ensures the basic needs of government public expenditure, and whether there is a situation of falsifying budget expenditure.
(six) whether the balance of last year is used for the expenditure of this year's budget.
(seven) whether the higher financial subsidy income and the lower income that can be determined when preparing the budget are included in this year's budget.
(eight) the feasibility of measures to be taken to achieve the budget.
(nine) other contents that need to be reviewed.