(a) the preliminary plan of the draft budget at the corresponding level and the implementation of the budget of the previous year;
(two) the preliminary plan for budget adjustment at the corresponding level;
(3) Draft final accounts at the corresponding level.
The relevant working bodies of the Standing Committee shall undertake the specific work of examination and supervision of the matters listed in the preceding paragraph. Article 6 The preparation, implementation, adjustment and final accounts of the budgets of people's governments at various levels shall go through the corresponding examination and approval procedures according to law and accept the supervision of the people's congresses or standing committees at the corresponding levels and relevant parties. Seventh people's governments at all levels and departments should refine the budget preparation and disclose the budget information to the public in a timely manner.
Except for confidential information, the budget information shall be disclosed to the public through the portals of people's governments at all levels, departments or other major media, and the contents disclosed shall be standardized and complete, so as to facilitate public inspection and supervision. Eighth citizens, legal persons or other organizations have the right to reflect the problems existing in the government budget and departmental budget to the people's congress at the corresponding level or at a higher level and its standing committee; In violation of budgetary laws and regulations, they have the right to report to other relevant state organs, and no organization or individual may obstruct or take revenge. Chapter II Examination and Approval of the Budget Article 9 The financial department of the people's government at or above the county level shall inform the financial and economic committee of the people's congress at the corresponding level and the relevant working bodies of the Standing Committee of the budget in a timely manner.
County (city, district) people's government shall fully listen to the opinions of the township (town) people's congress and the township (town) people's government when compiling the budget of the township (town) people's government.
The Financial and Economic Committee of the people's congress at or above the county level, the relevant working bodies of the Standing Committee, and the presidium of the township (town) people's congress may organize representatives of the people's congress at the corresponding level and relevant experts to study the government budget preparation; For major issues in budget preparation, it may be suggested that the people's congresses at the corresponding levels and their standing committees conduct special inquiries or investigations on specific issues. Article 10 The administrative committees and agencies of development zones (industrial parks) established by people's governments at various levels shall prepare budgets in accordance with regulations. The budgets are an integral part of the budgets of the people's governments at the corresponding levels and are subject to examination and supervision by the people's congresses at the corresponding levels and their standing committees. Article 11 The financial department of the people's government at or above the county level shall, 30 days before the meeting of the people's congress at the corresponding level, submit the preliminary plan of the draft budget at the corresponding level to the relevant working bodies of the financial and economic committee and the Standing Committee of the people's congress at the corresponding level.
The township (town) people's government shall, twenty days before the meeting of the township (town) people's congress, submit the preliminary plan of the draft budget at the corresponding level to the presidium of the township (town) people's congress.
The preliminary plan of the draft budget includes the income budget table, expenditure budget table and balance table of the general public budget, government fund budget, state-owned capital operation budget and social insurance fund budget, respectively explaining the compilation principle, income source, expenditure focus and policy basis, and providing relevant information such as government debt and transfer payment. Article 12 The Financial and Economic Committee of the people's congress at or above the county level shall study the preliminary plans of the general public budget, the government fund budget, the state-owned capital operation budget and the draft social insurance fund budget respectively, put forward opinions and forward them to the financial department of the people's government at the corresponding level for study and handling. The financial department of the people's government at the same level timely feedback research and handling.
The presidium of the township (town) people's congress organizes the deputies of the people's congress at the corresponding level to listen to the opinions of voters and grass-roots units and forward them to the township (town) people's government for study and treatment. The township (town) people's government timely feedback research and handling. Article 13 The financial department of the people's government at or above the county level and the township (town) people's government shall, before the meeting of the people's congress at the corresponding level is held, submit the official text of the budget report and draft budget and relevant explanatory materials to the Standing Committee of the people's congress at the corresponding level and the presidium of the township (town) people's congress in a timely manner. The financial department of the people's government at or above the county level shall also submit the draft budget of the department at the corresponding level.
The budget report includes the implementation of the previous year's budget, the budget arrangement of this year, the balance of the inter-annual budget and the various safeguard measures to be taken to complete this year's budget.
Last year's budget implementation focused on the following contents:
(a) the implementation of the total budget and the budget at the corresponding level and the main revenue and expenditure items;
(two) the use of funds for special expenditures, key expenditures and major investment projects;
(three) the use of carry-over funds and the balance of carry-over funds;
(4) Budget adjustment and implementation;
(five) the implementation of financial transfer payment arrangements;
(six) the limit, balance, structure, use and repayment of government debt;
(seven) the scale and use of the working capital of the budget at the corresponding level;
(eight) the use of reserve funds at the same level;
(nine) the size and use of the budget stabilization fund;
(ten) the implementation of the resolution of the people's congress at the corresponding level to approve the budget;
(eleven) the implementation of fiscal policy;
(twelve) the main problems in the implementation of the budget;
(thirteen) other key contents required by the people's congress at the corresponding level.
This year's budget arrangement highlights the following contents:
(a) the guiding ideology and basic principles of budgeting;
(two) the main policies of fiscal revenue and expenditure;
(three) the total budget and the budget at the corresponding level and the arrangement of key revenue and expenditure items;
(four) the arrangement of reserve funds at the corresponding level;
(5) Financial transfer payment arrangements;
(six) the arrangement of the budget stabilization fund;
(seven) the government debt borrowing, use and repayment plan;
(eight) other key contents required by the people's congress at the corresponding level.