The Standing Committees of people's congresses at various levels supervise the implementation of the general budget and the budget at the corresponding level; Review and approve the budget adjustment plan at the corresponding level; To examine and approve the final accounts of the government at the corresponding level (hereinafter referred to as the final accounts at the corresponding level); To revoke inappropriate decisions, orders and resolutions of the people's government at the same level and the people's congress at the next lower level and its Standing Committee on budgets and final accounts. Article 4 The budget approved by the people's congress at the corresponding level shall not be changed without legal procedures. Article 5 Citizens or organizations have the right to report and accuse the people's congresses at all levels and their standing committees or other relevant state organs of violating budgetary laws, regulations and budgets, and no one may suppress or take revenge. Chapter II Examination and Approval of Budgets Article 6 All departments and units must prepare departmental budgets and unit budgets according to law.
The people's governments at or above the county level (hereinafter referred to as the people's governments at all levels) must prepare the draft general budget and the draft budget at the corresponding level according to law. The draft budget at the corresponding level is divided into the total budget and the government fund budget.
The draft budget at this level must be included in the lower budget subjects, and gradually included in the lower budget subjects. Recurrent expenditure is compiled according to the budget unit at the corresponding level, and constructive expenditure, fund expenditure and subsidy expenditure to lower levels are compiled according to categories and several major projects.
The draft budget at the corresponding level shall be completed before the start of the fiscal year. Article 7 The financial and economic committees of people's congresses at various levels or the financial and economic working committees of the standing committees of people's congresses (including economic construction working committees, planning and budget working committees and other working bodies responsible for budget review and supervision, the same below) shall keep abreast of the preparation of the draft budget and investigate and understand the opinions of relevant departments on budget arrangements. Article 8 The financial departments of the people's governments at various levels shall report the preparation of the draft budget to the Financial and Economic Committee of the people's congress at the corresponding level or the Financial and Economic Working Committee of the Standing Committee of the people's congress 45 days before the meeting of the people's congress at the corresponding level, submit the draft total budget and the draft budget at the corresponding level, and submit the following materials related to the draft budget at the corresponding level:
(a) the subjects and important items of the general budget statement and the government fund statement;
(2) Budgets of various departments;
(3) List of categories of construction expenditure and fund expenditure and list of some major projects;
(four) according to the category of higher financial returns and lower financial subsidies expenditure table;
(five) expenditure table of agriculture, education, science and technology, environmental protection, family planning and social security;
(six) the list of projects designated by the Standing Committee of the people's congress at the corresponding level.
The materials listed in the preceding paragraph shall be accompanied by relevant explanations. Article 9 The financial and economic committee of the people's congress of a province or city (above the prefecture level, the same below) or the financial and economic working committee of the standing committee of the people's congress shall conduct a preliminary examination within 20 days from the date of receiving the draft budget and put forward examination opinions. After the preliminary examination opinions on the draft budget put forward by the Financial and Economic Committee of the People's Congress or the Financial and Economic Working Committee of the Standing Committee of the People's Congress are delivered to the financial department of the people's government at the same level, the financial department shall report the adoption of the preliminary examination opinions to the Financial and Economic Committee of the People's Congress or the Financial and Economic Working Committee of the Standing Committee of the People's Congress within ten days.
The Standing Committee of the people's congress at the county level shall, within 20 days after receiving the draft budget, conduct a preliminary examination of the draft budget, put forward preliminary examination opinions and serve them on the people's government at the same level. The people's government shall, within ten days, report to the Standing Committee of the People's Congress on the adoption of the preliminary examination opinions. Tenth of the draft budget, mainly review the following contents:
(1) Whether it complies with the Budget Law and relevant laws and regulations;
(2) Basis of revenue and expenditure: the principle of living within our means and balancing revenue and expenditure shall be implemented; Whether it conforms to the national economic and social development plan and relevant financial and economic policies;
(three) the implementation of the principle of budget revenue and economic growth; Whether to conceal or omit the income that must be included in the budget according to the regulations;
(four) the structure of the budget expenditure; Whether to implement the policy of diligence and thrift, ensure key points, make overall plans, and properly arrange other budgetary expenditures on the premise of ensuring the reasonable needs of government public expenditures;
(five) whether the major issues of budget revenue and expenditure that the masses are concerned about have been properly arranged;
(6) Other important matters.
While reviewing the draft budget, we should also review whether the measures to be taken by the people's government to realize the budget are legal and feasible.