Provincial, state (city) People's Congress Financial and Economic Committee (hereinafter referred to as NPC Financial and Economic Committee) conducted a preliminary review of the preliminary plan of the draft budget at the corresponding level and the implementation of the budget of the previous year, the preliminary plan of the budget adjustment at the corresponding level, and the draft final accounts at the corresponding level, and put forward preliminary examination opinions.
County (city, district) people's Congress Standing Committee conducted a preliminary review of the preliminary plan of the draft budget at the corresponding level and the implementation of the budget of the previous year, and put forward preliminary examination opinions. County (city, district) People's Congress Financial and Economic Committee conducted a preliminary review of the preliminary budget adjustment plan and the draft final accounts at the corresponding level, and put forward preliminary examination opinions. If the NPC Financial and Economic Committee has not been established, the relevant working bodies of the NPC Standing Committee shall put forward opinions on the preliminary adjustment plan and draft final accounts of the budget at the corresponding level.
If a budget working committee is established in the NPC Standing Committee, the budget working committee shall assist the NPC Financial and Economic Committee to undertake the specific work of reviewing the draft budget, budget adjustment plan, draft final accounts and supervising the budget implementation. Article 4 the NPC Standing Committee supervises the budgets and final accounts of the people's governments at the corresponding levels and lower levels by listening to and deliberating the special work reports of the people's governments, law enforcement inspections, inspections, special investigations, filing and examination of normative documents, investigation of specific issues, and inquiries.
When the township (town) people's congress is not in session, the presidium of the people's congress shall organize deputies to the people's congress (hereinafter referred to as deputies to the people's congress) to supervise the budget and final accounts of the people's government at the corresponding level by listening to and discussing the special work report of the people's government, law enforcement inspection, inspection and special investigation, and report to the people's congress at the corresponding level.
The deliberation opinions of deputies to the people's congresses at all levels or members of the Standing Committee of the National People's Congress on the budget, final accounts and audit work reports shall be submitted to the people's government at the corresponding level for study and handling. The people's government at the corresponding level shall, within 3 months, report the summary of the research and handling in writing to the Standing Committee of the people's congress at the corresponding level or the presidium of the township (town) people's congress. Article 5 The Financial and Economic Committee of the National People's Congress and the relevant working bodies of the NPC Standing Committee shall listen to the opinions of the deputies to the people's congress at the corresponding level and relevant parties when conducting budget examination and supervision; A budget review group of deputies to the National People's Congress can be formed to conduct centralized review, and qualified intermediaries and experts can be hired to provide consulting and technical services.
The Financial and Economic Committee of the National People's Congress or the relevant working bodies of the NPC Standing Committee shall solicit the opinions of the special committees of the National People's Congress at the corresponding level and the working bodies of the NPC Standing Committee when conducting preliminary examination or research. The special committees of the National People's Congress and the working bodies of the NPC Standing Committee shall investigate and give opinions on the draft budgets and final accounts of the departments they contact. Sixth the NPC Standing Committee and township (town) people's Congress Presidium shall, within twenty days after the approval of the budget, budget adjustment and final accounts, disclose the relevant resolutions, decisions and review results to the public.
The financial departments of the people's governments at all levels shall, within 20 days after approval, disclose the budgets, budget adjustments, final accounts reports and statements to the public. The budget and final accounts are made public according to their functions; According to the nature of the economy, the basic expenditure of the general public budget is open; Open general transfer payments to regions and special transfer payments to regions and projects; Announce the approved local debt limit, debt balance and debt issuance, use and repayment; And focus on government procurement, capital performance and other matters.
All departments and units shall make public the budget and final accounts within 20 days after approval. The final accounts of departmental budgets shall disclose basic expenditures and project expenditures, projects classified by function, projects classified by economic nature, arrangements, use and performance of key organs' operating funds, key expenditures, final accounts of departments and last year's accounts, and reasons for budget changes at the beginning of the year. Government procurement, government-social capital cooperation projects and financial subsidies shall be disclosed in a timely manner.
The audit department of the people's government at or above the county level shall, within 20 days after the end of the meeting of the Standing Committee of the National People's Congress at the corresponding level, disclose the audit work report and the rectification report of the problems found in the audit to the public.
In addition to confidential information, the budget and final accounts information shall be made public to the public through the Internet and major media, and the contents of the disclosure shall be standardized, complete, easy to understand and convenient for public inspection and supervision. Chapter II Examination and Approval of Budgets Article 7 People's governments at all levels shall, in accordance with the law, prepare general public budgets, government fund budgets, state-owned capital operating budgets and social insurance fund budgets and submit them to the people's congresses at the corresponding levels for examination and approval. All government revenues and expenditures should be included in the budget. Article 8 People's governments at all levels shall, in accordance with regulations, incorporate government debt into budget management, strictly control the scale of government debt, and establish debt risk assessment and early warning mechanisms, emergency response mechanisms and accountability systems.