The draft budget should be completed before the beginning of the fiscal year. All budget departments and units should complete the preparation of the draft departmental budget within the specified time.
All budget departments and units shall, at the same time as preparing departmental budgets, prepare government procurement plans. All budget departments and units should include the items listed in the government procurement catalogue into government procurement.
The Municipal People's Government shall strengthen the management and supervision of the state treasury at the corresponding level, and gradually establish a financial treasury management system based on the single account system of the state treasury and taking centralized receipt and payment of the state treasury as the main form. Article 3 The financial department of the Municipal People's Government shall promptly report the budget preparation to the Financial and Economic Committee of the Municipal People's Congress (hereinafter referred to as the Financial and Economic Committee of the Municipal People's Congress), and submit the implementation of last year's budget and the main contents of this year's draft budget to the Financial and Economic Committee of the Municipal People's Congress for preliminary examination one month before the meeting of the Municipal People's Congress. The materials submitted for preliminary examination include:
(a) the summary table of budget revenue and expenditure and the budget table of government funds for major projects;
(two) the budget statements of various budget departments and units;
(three) the municipal finance for agriculture, education, science and technology, social security expenditure table;
(4) List of categories of construction expenditure and fund expenditure and list of some major projects;
(five) financial returns and subsidies to subordinates;
(six) the relevant explanation of the budget preparation;
(seven) other materials and related instructions required for the preliminary examination. Article 4 The Financial and Economic Committee of the Municipal People's Congress shall, jointly with other relevant special committees of the Municipal People's Congress, conduct a preliminary review of the implementation of the budget of the previous year and the main contents of the draft budget of this year in accordance with the principles of truthfulness, legality, efficiency and predictability.
At the time of preliminary examination, the main person in charge of the financial department of the Municipal People's Government and other relevant departments shall attend the meeting to explain the situation. If it needs to be revised, the financial department of the Municipal People's Government shall notify the Financial and Economic Committee of the Municipal People's Congress of the revision within ten days after the preliminary examination. Article 5 When the Standing Committee of the Municipal People's Congress (hereinafter referred to as the Standing Committee of the Municipal People's Congress) supervises the budget implementation, the Municipal People's Government and relevant budget departments and units shall truthfully report the situation and provide necessary materials.
The Financial and Economic Committee of the Municipal People's Congress may conduct special investigations or special inspections on relevant issues in budget implementation, and the Municipal People's Government and relevant budget departments and units shall provide assistance and cooperation.
The financial and auditing departments of the Municipal People's Government shall supervise and inspect the authenticity and completeness of accounting data of all departments and units according to law. Sixth Municipal People's Congress Standing Committee to supervise the implementation of the budget, the main contents are:
(a) the implementation of the budget resolution of the Municipal People's Congress;
(2) The budgetary revenue of the organization;
(3) Budget approval and expenditure distribution;
(four) the implementation of the budgets of various departments and units;
(five) the implementation of the budget of major projects invested by financial funds;
(six) the use of reserve funds and funds carried forward from the previous year;
(seven) the implementation of government procurement and centralized treasury receipts and payments;
(eight) other major issues and specific issues in the implementation of the budget. Article 7 The financial department of the Municipal People's Government shall submit the budget revenue and expenditure materials to the Financial and Economic Committee of the Municipal People's Congress on a monthly basis and report the budget implementation on a quarterly basis.
The Standing Committee of the Municipal People's Congress listens to and deliberates the report of the Municipal People's Government on the budget implementation in the first half of the year in the third quarter of each year. Eighth strictly control the transfer of funds between different budget subjects, and the budget expenditures of various departments and units shall be implemented in accordance with the approved budget subjects.
The reduction of budgetary funds for agriculture, education, science and technology, social security and other budgetary arrangements shall be reported to the Standing Committee of the Municipal People's Congress for examination and approval. Article 9 When the budget must be adjusted due to special circumstances, the Municipal People's Government shall prepare a budget adjustment plan and submit it to the Standing Committee of the Municipal People's Congress for examination and approval.
The financial department of the Municipal People's Government shall promptly notify the Financial and Economic Committee of the Municipal People's Congress of the preliminary budget adjustment plan; A month before the Standing Committee of the Municipal People's Congress holds a meeting to approve the budget adjustment plan, submit the preliminary budget adjustment plan to the Financial and Economic Committee of the Municipal People's Congress for preliminary examination; If it needs to be revised, it shall notify the Financial and Economic Committee of the Municipal People's Congress within seven days after the preliminary examination.
The Financial and Economic Committee of the Municipal People's Congress shall submit a review report on the budget adjustment plan to the Standing Committee of the Municipal People's Congress. Tenth budget surplus income can be used to enrich fiscal reserves and other necessary expenditures. If it is necessary to supplement budgetary expenditure with budgetary surplus income, a plan for the use of budgetary surplus income shall be prepared.
The financial department of the Municipal People's Government shall promptly inform the Financial and Economic Committee of the Municipal People's Congress about the plan for the use of the budget surplus income. The Municipal People's Government shall report the use plan of the budget surplus income to the Standing Committee of the Municipal People's Congress for the record, and explain the use of the budget surplus income in the report of the draft final accounts.