Regulations of Wuhan Municipality on Budget Examination and Supervision (revised in 2022)

Chapter I General Provisions Article 1 These Regulations are formulated in accordance with the Budget Law of the People's Republic of China, the Supervision Law of the Standing Committee of the People's Congress of the People's Republic of China and other laws and regulations, combined with the actual situation of this Municipality, in order to strengthen budget examination and supervision, standardize budget behavior, strengthen budget constraints, improve budget performance, and ensure and promote sustained and healthy economic and social development. Article 2 These Regulations shall apply to the Municipal People's Congress and its Standing Committee in examining and approving budgets, budget adjustment plans and final accounts, and supervising budget implementation and related activities. Article 3 Budget examination and supervision shall follow the principles of implementation according to law, openness and transparency, highlighting key points and paying attention to actual results. Article 4 The Municipal People's Congress shall review the draft general budget of the city and the report on the implementation of the general budget of the city; To approve the city-level budget and the report on the implementation of the city-level budget; Change or cancel the inappropriate resolutions of the Standing Committee of the Municipal People's Congress (hereinafter referred to as the Standing Committee of the Municipal People's Congress) on the budget and final accounts; Revoke inappropriate decisions and orders of the Municipal People's Government on budget and final accounts.

The Standing Committee of the Municipal People's Congress supervises the implementation of the municipal general budget; Review and approve the adjustment plan of the city level budget; Review and approve the final accounts of the city level; To revoke inappropriate decisions, orders and resolutions of the Municipal People's Government and the District People's Congress and its Standing Committee on budget and final accounts.

The Financial and Economic Committee of the Municipal People's Congress (hereinafter referred to as the Financial and Economic Committee) conducted a preliminary review of the preliminary plan of the draft budget of the city level, the implementation of the budget of the previous year, the preliminary plan of the budget adjustment of the city level and the draft final accounts of the city level, and put forward preliminary examination opinions.

The Budget Working Committee of the Standing Committee of the Municipal People's Congress (hereinafter referred to as the Budget Working Committee) assists the Financial and Economic Committee in undertaking the specific work of reviewing the draft budget, the budget adjustment plan, the draft final accounts and supervising the budget implementation; Undertake specific work such as tracking and supervising the rectification of outstanding problems found in the audit, budget network monitoring and so on.

The relevant special committees of the Municipal People's Congress and the relevant working bodies of the Standing Committee of the Municipal People's Congress may investigate and study the arrangement and use of the budgets or special funds of the relevant departments, and put forward opinions and suggestions. Article 5 The Standing Committee of the Municipal People's Congress shall conduct budget review and supervision, focusing on the total amount and structure of expenditure budget, key expenditures and major investment projects, departmental budgets, fiscal transfer payments, government debts and other expenditure budgets and policies, and implement full-scale review and whole-process supervision.

The Municipal People's Government shall report to the Standing Committee of the Municipal People's Congress before promulgating and implementing major financial policies related to the overall economic and social development of this Municipality and the vital interests of the masses.

The Municipal People's Government and its financial department shall promptly submit the formulated financial policy documents to the Standing Committee of the Municipal People's Congress. Article 6 The Standing Committee of the Municipal People's Congress shall supervise the budget performance management, and may hear and consider the special work report of the Municipal People's Government on the budget performance management.

The Municipal People's Government and all departments and units shall fully implement the budget performance management and establish and improve the budget performance management system. Key budget performance targets and performance evaluation results shall be submitted simultaneously with the draft budget and final accounts.

The municipal finance department shall report the budget performance management to the Financial and Economic Committee and the Budget Working Committee every year. Article 7 When examining and supervising government debts, the Standing Committee of the Municipal People's Congress may listen to and consider the special work report of the Municipal People's Government on government debt management.

The Municipal People's Government shall standardize debt management and establish and improve the mechanism for reporting government debt to the Standing Committee of the Municipal People's Congress.

The municipal finance department shall report the government debt management in writing to the Financial and Economic Committee and the Budget Working Committee every six months, and submit the government debt statement. Article 8 The Standing Committee of the Municipal People's Congress may examine and supervise the budget and final accounts by hearing and deliberating special work reports, law enforcement inspections, special investigations, inquiries, inquiries and investigations on specific issues. Article 9 The Standing Committee of the Municipal People's Congress shall establish a budget review and supervision mechanism, and listen to the opinions and suggestions of the representatives of the Municipal People's Congress (hereinafter referred to as the Municipal People's Congress) and all sectors of society.

The Standing Committee of the Municipal People's Congress may hire experts and scholars to assist in budget review and supervision, and entrust relevant experts and scholars and social organizations to provide services for budget review and supervision as needed.

The Municipal People's Government and all departments and units shall cooperate with each other when accepting the budget examination and supervision, and provide necessary conditions and materials. Tenth Municipal People's Congress Standing Committee to establish a budget network supervision system, improve the budget network supervision mechanism.

The relevant departments of the Municipal People's Government shall, through the budget network supervision system, timely and standardize the budget-related information such as macroeconomics, finance, taxation, finance, auditing, social security and state-owned assets. Article 11 The Standing Committee of the Municipal People's Congress shall set up a column on budget review and supervision on the website of Wuhan Municipal People's Congress, and timely announce to the public the resolutions of the Municipal People's Congress and its Standing Committee on reviewing and approving the budget, budget adjustment plan, final accounts and budget implementation, as well as the report on the review results of the Financial and Economic Committee.

The Municipal People's Government shall set up a budget publicity column on its portal website, and timely disclose the budget, budget implementation, budget adjustment, final accounts, relevant audit and performance management information to the public according to law.

All departments and directly affiliated units shall timely disclose information such as budget, final accounts and budget performance management to the public according to law.

The public information should be standardized, complete, true and accurate, and be open for a long time to facilitate public inquiry.