The Budget Working Committee of the Standing Committee of the Municipal People's Congress (hereinafter referred to as the Budget Working Committee) assists the Finance and Economy Committee in undertaking the day-to-day specific work of municipal budget review and supervision. Article 4 Adherence to the principle of budget before expenditure.
The municipal budget approved by the Municipal People's Congress and the adjustment or change of the municipal budget approved by the Standing Committee of the Municipal People's Congress shall not be altered except through legal procedures. Article 5 the municipal people's government shall, in accordance with the requirements of the development of the socialist market economy, the establishment of the public **** financial system, the implementation of departmental budgets, and the gradual establishment of the centralized treasury collection and payment as the main means of financial treasury management system. Article 6 The municipal people's government shall be responsible for preparing the draft municipal budget and final accounts; making reports to the municipal people's congresses on the draft budget and on the implementation of the budget; implementing the budgets and related resolutions adopted by the municipal people's congresses; reporting to the Standing Committee of the Municipal People's Congress on the municipal budgetary adjustments, changes in the programs, the implementation of the budgets, and the final accounts; submitting reports on the auditing of the implementation of the municipal budgets and of other financial revenues and expenditures; and supervising the work of this government departments and lower levels of government in the implementation of the budget; change or revoke inappropriate decisions and orders of the government departments and lower levels of government on the budget and final accounts.
The municipal finance department is responsible for supervising and checking the implementation of the budgets of the municipal departments (hereinafter referred to as departments) and their subordinate units, and doing the supervision and management of the whole process from the preparation of the budget, the issuance of the budget, the allocation of funds to the use of funds.
The municipal budget revenue collection department must, in accordance with the provisions of laws and regulations, timely and full collection of the budget revenue due.
The municipal audit department shall carry out audit supervision of the implementation and final accounts of the budget of the current level and departments (including directly subordinate units) and lower levels of government, as well as the management and use of extrabudgetary funds. Article 7 The Standing Committee of the Municipal People's Congress shall have the right to organize investigations into major matters or specific issues in the budget and final accounts, and may make corresponding resolutions and decisions based on the results of the investigations. People's governments at all levels and their relevant departments, units and individuals shall actively assist and cooperate with the investigation, truthfully reflect the situation and provide the necessary information.
Deputies of the Municipal People's Congress (hereinafter referred to as deputies of the Municipal People's Congress), members of the Standing Committee of the Municipal People's Congress, in accordance with the legal procedures, on the budget, budget implementation, budget adjustments, budgetary changes and the final accounts of the relevant issues raised questions or queries, the Municipal People's Government and its relevant departments must be examined and dealt with in a timely manner to give replies or to accept the questioning. Article 8 Any organization or individual shall have the right to denounce, expose and complain to the Municipal People's Congress and its Standing Committee, as well as to the municipal auditing and supervisory departments, in accordance with law, about any violation of the budget laws and regulations and the resolutions and decisions of the Municipal People's Congress and its Standing Committee on the budget and final accounts, and shall be protected by law. The state organ concerned shall keep the confidentiality of the person making the report, denunciation or complaint. Chapter II Review of Budget Preparation Chapter II Review of Budget Preparation Article 9 The budget shall be prepared in such a way as to keep expenditure within the limits of revenues and balance revenues and expenditures. The preparation of municipal budget revenue shall be commensurate with the level of economic development of the city; the preparation of budget expenditures shall be balanced, to ensure that the focus, and to implement the policy of thrift and frugality. Article X municipal budget shall be prepared before the budget year.
Municipal departments shall complete the preparation of the draft budget of their departments within the time prescribed by the municipal people's government.
Departmental budgets shall be compiled by integrating budgetary and extrabudgetary funds. Budget revenue mainly includes financial allocations, income, business income, business unit operating income, other income; budget expenditures mainly include personnel expenditures, public expenditure, economic construction and business development expenditures, other expenditures. Article 11 in the municipal budgeting process, the municipal finance department shall promptly inform the financial committee, the budget working committee about the municipal budgeting of the guiding ideology, the preliminary arrangements for revenue and expenditure, budgeting changes in major projects, changes in budgetary quotas and standards, as well as the available financial resources and other aspects of the situation.
The Finance and Economy Committee and the Budget Working Committee shall investigate the preparation of the draft municipal budget, the key items of revenue and expenditure, and conduct random checks on the preparation of departmental budgets. Article 12 Forty-five days before the municipal people's congress holds its session, the municipal finance department shall submit the preliminary program of the municipal budget to the Finance and Economy Committee and the Budget Working Committee.
The preliminary program of the municipal budget shall include the following: a summary table of budget revenues and expenditures with subjects listed in categories and important ones in paragraphs and a table of municipal governmental fund budgets, a table of revenues and expenditures of municipal budget units, a table of categories of constructive expenditures and fund expenditures and a table of some major items of revenues and expenditures, a table of expenditures of financial returns or subsidies to subordinate levels according to the categories, and a table of expenditures of agriculture, education, science and technology and social security, and a table of expenditures of the municipal departments. Other information required to be submitted by the Finance and Economy Committee and the Budget Working Committee.
The Finance and Economy Committee may request the relevant departments of the municipal people's government, such as development and reform, taxation, statistics, etc., to report on the situation and provide the corresponding information.