Chapter I General Provisions Article 1 These Regulations are formulated in accordance with the provisions of the Organic Law of People's Republic of China (PRC) Local People's Congresses and Local People's Governments at All Levels, the Budget Law of the People's Republic of China and other relevant laws and administrative regulations, and in light of the actual situation of this province. Article 2 These Regulations shall apply to the examination and supervision of the budget of the people's government at the corresponding level by the Standing Committee of the People's Congress of this province and the supervision of the budget of the people's governments at lower levels. Article 3 The budgets of people's governments at all levels shall adhere to the principle of "first, eating; Second, architecture "; There is a budget first, and then there is expenditure; The principle of balance of payments and no deficit.

Budget review and supervision should follow the principles of truthfulness, legality and efficiency. Article 4 The scope of budget examination and supervision includes: budget preparation, budget implementation, budget adjustment and final accounts; Decisions and orders of the people's government at the corresponding level on budgets and final accounts; Resolutions and decisions of the people's congress at the next lower level and its Standing Committee on budgets and final accounts; The implementation of relevant budget laws and regulations in the administrative area. Article 5 The budgets and resolutions approved by the people's congresses at lower levels shall be reported to the Standing Committee of the people's congress at the next higher level for the record.

Resolutions and decisions made by the Standing Committee of the People's Congress at a lower level on the budget shall be reported to the Standing Committee of the People's Congress at the next higher level for the record.

Decisions, rules and orders on the budget made by the people's governments at or above the county level shall be reported to the Standing Committee of the people's congress at the corresponding level for the record. Article 6 The standing committees of people's congresses at various levels shall examine and supervise budgets according to law.

The Financial and Economic Committee of the People's Congress examines and supervises the budget according to law.

The Financial and Economic Working Committee of the Standing Committee of the People's Congress or relevant working institutions shall assist the Standing Committee of the People's Congress at the corresponding level in examining and supervising the budget according to law or with authorization. Article 7 The Standing Committees of people's congresses at various levels may hold hearings on major issues in budget examination and supervision; Can review the budget work of the people's government at the corresponding level and its relevant departments; You can raise questions on major issues or set up investigation committees on specific issues according to law, or you can instruct the relevant working bodies of the Standing Committee of the National People's Congress to conduct investigations. Article 8 The auditing departments of the people's governments at or above the county level shall, in accordance with the relevant provisions of the Audit Law of People's Republic of China (PRC), supervise the budget implementation and final accounts of the departments at the same level (including the directly affiliated units) and the governments at lower levels through auditing.

The standing committees of people's congresses at various levels or the financial and economic committees of people's congresses may request the people's governments to instruct the auditing departments to conduct special audits. Article 9 Any organization or individual has the right to report and expose violations of budgetary laws and regulations to the Standing Committee of the People's Congress. Chapter II Supervision of Budgeting Chapter II Supervision of Budgeting Article 10 The people's governments at or above the county level shall submit the draft government budget for the next year to the Standing Committee of the people's congress at the corresponding level before 10. If it cannot be submitted on time due to objective reasons, it may be postponed to one and a half months before the meeting of the people's congress at the corresponding level with the consent of the Standing Committee of the people's congress at the corresponding level.

The draft government budget includes the draft departmental budget (including directly affiliated units). The departmental budget shall be compiled in accordance with the comprehensive budget and incorporated into the project. Comprehensive budget includes total budget, fund budget and extra-budgetary funds.

The departments that have obtained state matching funds may arrange a certain proportion of special matching funds according to the project funds. Article 11 In the process of budget preparation, the financial department of the people's government at or above the county level shall timely inform the financial and economic committee of the people's congress at the corresponding level, the financial and economic working committee of the standing committee of the people's congress or relevant working institutions about the budget preparation and provide relevant information. Article 12 The main contents of budget preparation supervision are as follows:

(a) the legitimacy of the budget preparation procedures and contents;

(two) whether the budget content is in line with the financial and economic policies, and whether it is in line with the actual economic and social development of the administrative region;

(three) to ensure the normal operation of wages and state organs;

(4) Other important matters. Thirteenth provincial and district people's Congress Financial and Economic Committee, the Standing Committee of the people's Congress Financial and Economic Working Committee or the relevant working institutions to conduct a preliminary review of the draft government budget and departmental budget; The standing committees of the people's congresses of counties, autonomous counties, cities not divided into districts and municipal districts shall conduct a preliminary examination of the draft budgets of the governments and departments at the corresponding levels. Article 14 Where a people's congress is convened after March 1st, the people's government shall, before the start of the new budget year, prepare a draft provisional budget at the corresponding level for the first quarter of next year and report it to the Standing Committee of the people's congress at the same level for the record. Chapter III Budget Implementation Supervision Article 15 The main contents of budget implementation supervision are as follows:

(a) the implementation of the budget resolutions of the people's congresses and the implementation of the budget amendments adopted by the people's congresses;

(two) the implementation of the budget and budgetary measures approved by the financial department;

(three) the completion of the collection of budgetary revenues and extrabudgetary funds according to law;

(four) the implementation of budgetary and extrabudgetary funds;

(five) the use of special funds, reserve funds and carry-over funds;

(six) the state treasury in accordance with the provisions of storage, division, retention, disbursement of budgetary funds and withdrawal;

(seven) whether the government and its financial departments provide financial guarantees and borrow debts in violation of regulations;

(8) Other important matters.