chapter I general provisions article 1 these regulations are formulated in accordance with the provisions of the budget law of the people's Republic of China, the supervision law of the people's Republic of China and the standing committees of people's congresses at various levels and other relevant laws and administrative regulations, in combination with the actual situation of this province. Article 2 These Regulations shall apply to the examination and supervision of the people's congresses at or above the county level and their standing committees on the budgets of the people's governments at the corresponding levels and the supervision of the budgets of the people's governments at lower levels. Article 3 The review and supervision of budgets shall follow the principles of integrity, truthfulness, legality and emphasis on performance. Article 4 The scope of budget examination and supervision includes: the preparation, examination, approval and supervision of budgets and final accounts, and the implementation, adjustment and filing of budgets. 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 within their respective administrative areas. Article 5 The Financial and Economic Working Committee of the Standing Committee of the people's congress at or above the county level or the relevant working bodies shall assist the Financial and Economic Committee of the people's congress at the corresponding level in examining and supervising the budget according to law, or be authorized by the Standing Committee of the people's congress at the corresponding level to be responsible for the specific work of examining and supervising the budget. Article 6 The Standing Committee of the people's congress at or above the county level or the Financial and Economic Committee of the people's congress may request the people's government to instruct the auditing department to conduct special audits. Article 7 Reports and statements on budgets, budget adjustments, final accounts and budget implementation approved by the people's congress at the corresponding level or its standing committee shall be made public by the financial department of the government at the corresponding level within 21 days after approval.

the departmental budgets, final accounts and statements approved by the finance department of the government at the corresponding level shall be made public by each department within 21 days after approval, and gradually disclosed to the public the basic expenditures, project expenditures, and relevant policies, procedures and performance of key expenditures and major investment projects.

the standing Committee of the people's congress shall, within 21 days after the meeting, make public the audit report, special audit report and rectification report of the government at the corresponding level on budget implementation and other financial revenues and expenditures, and the review report, resolutions and decisions of the people's congress or its standing Committee on budget, budget adjustment and final accounts.

The publicity should choose the main news media, official websites and other easy-to-query channels, and be clear, understandable and continuous.

the public matters specified in the first three paragraphs of this article, except those that are legally classified information. Article 8 Citizens, legal persons or other organizations have the right to report and accuse acts that violate budgetary laws and regulations to the standing committees of people's congresses at various levels or other relevant state organs, and no unit or individual may suppress or take revenge. State organs that accept reports and complaints shall handle them according to law and keep secrets for the informants and accusers. Chapter II Budget Examination and Approval Article 9 The financial department of the people's government at or above the county level shall, 31 days before the meeting of the people's congress at the corresponding level, submit the preliminary plan of the draft general budget at the corresponding level (including the draft departmental budget) and the main contents of the report on the draft general budget at the corresponding level and the implementation of the general budget to 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 for preliminary examination.

the preliminary plan of the draft budget at this level shall include 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, and explain the compilation principles, policy requirements, income sources and expenditure basis respectively. General public * * * budget expenditures should be classified into items according to their functions, and should be classified into items according to their economic nature; Government fund budget, state-owned capital operation budget and social insurance fund budget expenditure shall be classified into items according to their functions. The revenue budget shall itemize the collection policies and measurement standards of non-tax revenue, the expenditure budget shall focus on the operating expenses of government agencies, government debts, transfer payments, etc., and the key expenditures and major investment projects shall itemize the performance objectives and implementation measures. Article 11 The Financial and Economic Committee of the people's congress at or above the county level shall complete the preliminary examination within 15 days from the date of receiving the preliminary plan of the draft budget, put forward preliminary examination opinions, and submit them to the financial department for study and handling. The financial department shall, within ten days, report the handling situation to the Financial and Economic Committee of the People's Congress, the Financial and Economic Working Committee of the Standing Committee of the People's Congress or the relevant working institutions.

the financial department of the people's government at or above the county level shall promptly report the budget preparation to 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 the relevant working institutions, and provide relevant information. Article 11 The preliminary review of the draft budget shall invite some deputies to the people's congresses at the corresponding levels and relevant people from all walks of life to participate, and listen to the opinions and suggestions of the deputies to the people's congresses at the corresponding levels and all walks of life in various forms such as symposiums, argumentation meetings and hearings. Article 12 The draft budget submitted to the People's Congress for examination shall be prepared separately according to the general public budget, the government fund budget, the state-owned capital operation budget and the social insurance fund budget. The People's Congress shall vote as a whole, or it may vote separately on the four types of budgets as appropriate.