Decision of the Standing Committee of Hubei Provincial People's Congress on Further Promoting Budget Performance Management

First, budget performance management should adhere to the principles of unified leadership, graded responsibility, classified management, highlighting key points, standardization and transparency, and paying attention to actual results, and strengthen responsibility, encouragement and restraint. Two, the people's congresses at all levels and the Standing Committee of the people's congresses at or above the county level shall supervise the budget performance management of the government at the corresponding level according to law, and exercise their functions and powers collectively in accordance with the principle of democratic centralism. The relevant special committees of the people's congresses at or above the county level and the relevant working bodies of the Standing Committee specifically organize and implement budget performance management supervision. Third, governments at all levels are responsible for unified leadership of local budget performance management, incorporating budget performance management into government performance management, strengthening supervision and assessment of lower-level governments and financial and budget departments (units) (hereinafter referred to as budget departments), and promoting budget performance management as a whole. Four, the financial departments at all levels are responsible for the budget performance management of their respective administrative regions, formulate management systems, and organize and guide the budget departments at the same level and the financial departments at lower levels to carry out budget performance management.

Each budget department is the main body responsible for its own budget performance management, and is responsible for organizing its own department and its subordinate units to carry out budget performance management. Five, governments at all levels and their financial departments and budget departments should establish the concept of performance, strengthen the responsibility of expenditure, improve the relevant systems of budget performance management, establish a budget performance management system with performance objectives as the guide, performance evaluation as the means and application of results as the guarantee, and fully implement budget performance management. Six, the budget department in the preparation of next year's budget, should be in accordance with the principles of clear, detailed, quantitative, reasonable, feasible, corresponding supporting, according to the overall requirements of the government budget preparation at the corresponding level and the financial department and the department's long-term planning, annual plan, scientifically and reasonably determine the budget performance objectives, and prepare budget performance indicators around the performance objectives.

The financial departments at all levels shall review the budget performance targets prepared by various budget departments. Newly established budget expenditure projects should take the audit results of performance targets as an important reference for project establishment.

After the budgets of governments at all levels have been examined and approved by the people's congresses at the same level, the financial departments shall approve the budget performance targets at the same time as approving the departmental budgets. All budget departments shall promptly disclose the budget performance targets and accept social supervision. The financial departments at all levels shall urge the budget departments to disclose the budget performance targets. Seven, financial departments and budget departments at all levels should establish a tracking and monitoring mechanism for budget performance operation, track and supervise the operation of performance targets, and promote the realization of performance targets.

Budget departments and financial departments at all levels shall take timely measures to correct the deviation between budget implementation and performance targets. Eight, the budget department shall evaluate the performance of the use of financial funds in this department.

Financial departments at all levels should guide, supervise and inspect the performance evaluation of each budget department, establish a working mechanism for spot check, verification or re-evaluation of the performance self-evaluation report of each budget department, and select some major (key) expenditure items to carry out performance evaluation.

Financial departments and budget departments at all levels should establish and improve a unified, scientific, objective and fair performance evaluation system, explore the performance evaluation of the overall expenditure and policies, systems and management of the department, and improve the quality and effect of performance evaluation. Nine, governments at all levels and their financial departments and budget departments should strengthen the comprehensive application of performance evaluation results, take the performance evaluation results as the basic basis of budget arrangement, and establish and improve the establishment, dynamic adjustment and withdrawal mechanism of expenditure items.

Governments at all levels and their financial departments and budget departments should improve the management system, improve management measures, improve management level, and solve problems found in performance evaluation in a timely manner. All budget departments should disclose performance management information such as performance reports and evaluation results to the public according to law; The financial department shall disclose the performance evaluation results of key projects to the public and accept social supervision. Ten, financial departments at all levels, budget departments entrust experts, intermediaries and other third parties to participate in budget performance management, should establish and improve the relevant working mechanism, to provide the necessary conditions for the third party to carry out their work independently and impartially.

The entrusted third party shall be responsible for the evaluation report issued by it and ensure the credibility and objectivity of the report. Eleven, the supervisory organs at all levels and the financial and auditing departments shall, in accordance with laws, regulations and relevant provisions, effectively supervise the budget performance.

Audit departments at all levels should explore performance auditing and incorporate it into the annual audit plan. Twelve, governments at all levels to submit the draft annual budget and its report to the people's congress at the corresponding level, should include the performance management of the government budget in the previous year and the performance targets of some major (key) expenditure items in this year. When submitting the draft final accounts of the previous year to the Standing Committee of the people's congress at the corresponding level, the performance evaluation report of some major (key) expenditure items shall be selected as an annex and submitted to the Standing Committee of the people's congress at the corresponding level for review. Submit to the Standing Committee of the People's Congress at the corresponding level an audit report on the budget implementation and other financial revenues and expenditures of the previous year, which shall include the contents of performance audit. Thirteen, the Standing Committee of the people's congresses at all levels shall listen to the opinions of the deputies to the National People's Congress and the public before listening to and deliberating the special report on budget performance management of the government at the corresponding level, so as to improve the quality of deliberation. We can explore the introduction of third-party evaluation, satisfaction evaluation and other ways to track and supervise, and enhance the effectiveness of supervision. Supervision shall be open and subject to public supervision.