The relevant special committees of the people's congresses of counties, autonomous counties, cities not divided into districts and municipal districts shall, according to the authorization of the Standing Committee, conduct a preliminary examination 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. If the relevant special committee is not established, the Standing Committee shall conduct a preliminary examination 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; The relevant working bodies of the Standing Committee shall undertake the specific work of the preliminary review of the draft budget at the corresponding level and the implementation of the budget of the previous year, and put forward opinions on the preliminary adjustment plan of the budget at the corresponding level and the draft final accounts at the corresponding level.
The relevant working bodies of the Standing Committee of the people's congress at or above the county level shall, according to the decision of the Standing Committee of the people's congress at the corresponding level, assist the relevant special committees of the people's congress at the corresponding level to undertake the specific work of budget examination and supervision. Article 5 The people's congresses at or above the county level and their standing committees shall establish a contact representative system for budget review, and organize representatives of the people's congresses at the corresponding levels to participate in budget review and supervision; An expert system for budget review can be established, and budget review experts can be hired to assist in budget review and supervision; Experts or social intermediary agencies may be entrusted to provide consulting and technical services. Article 6 The people's congresses at or above the county level and their standing committees may supervise the budgets and final accounts of the people's congresses at the corresponding levels and lower levels by listening to and deliberating special government work reports, law enforcement inspections, inspections, special investigations, filing and examination of normative documents, inquiries and investigations on specific issues. The people's government and relevant departments, units and individuals shall truthfully report the situation and provide necessary materials. Article 7 The relevant special committees of the people's congresses at or above the county level or the relevant working bodies of the Standing Committee shall invite other special committees and other working bodies of the Standing Committee to participate in budget examination and supervision; Other special committees and other working bodies of the Standing Committee can investigate and study the draft budgets and final accounts of relevant departments, related key expenditures and major investment projects, related transfer payment funds and policies in combination with listening to government special work reports, law enforcement inspections and special investigations. Article 8 The relevant special committees of the people's congresses at or above the county level and the relevant working bodies of the Standing Committee shall promote online budget supervision and realize information sharing with the departments of finance, tax collection and management, social security, state-owned assets and auditing of the people's government at the corresponding level. Article 9 The deliberation opinions, relevant resolutions and decisions of the people's congresses at or above the county level and their standing committees on budgets, budget adjustments, draft final accounts and reports, as well as reports on the examination results, shall be published by the standing committees of the people's congresses at the corresponding levels within 20 days after the meeting.
Reports and statements on budgets, budget adjustments, final accounts and budget implementation approved by people's congresses at or above the county level and their standing committees shall be made public by the financial department of the people's government at the corresponding level within 20 days after approval, and important matters such as the arrangement and implementation of financial transfer payments of the people's government at the corresponding level, borrowing debts, etc. shall be explained.
The departmental budget, final accounts and statements approved by the financial department of the people's government at or above the county level shall be made public to the public within 20 days after approval, focusing on the reasons for the increase or decrease of the operating expenses of the organs, government procurement, the arrangement and use of key expenditures, the annual final accounts of the departments and the budget at the beginning of the year.
The audit department of the people's government at or above the county level shall, within 20 days after the meeting of the Standing Committee of the people's congress at the corresponding level, disclose the audit report to the public according to law.
The approved budget information, except confidential information, shall be made public on the unified public platform of the portal website of the people's government at the corresponding level, and at the same time, it shall be made public on the portal websites of various departments and units. The open budget information shall be classified, catalogued, classified and graded, standardized and complete, easy to understand, and convenient for public inspection and supervision. Tenth people's governments at or above the county level shall report to the Standing Committee of the people's congress at the corresponding level before introducing major local fiscal and taxation policies, and the Standing Committee of the people's congress may make resolutions and decisions when necessary. Eleventh people's governments at or above the county level shall strengthen the budget performance management, improve the system, improve the system, strengthen the constraints, and improve the efficiency of financial resources allocation and use efficiency.