Chapter I General Provisions Article 1 In order to strengthen the review and supervision of the budget of the provincial people's government, standardize the budgetary behavior, according to the "Chinese People's **** and the State Budget Law", "the decision of the Standing Committee of the National People's Congress on strengthening the review and supervision of the central budget," and the relevant laws and regulations, combined with the actual situation in the province, to formulate the present regulations. Article 2 These Regulations shall apply to the examination and supervision of the budget at the provincial level. The budget at the provincial level refers to the budgets of provincial departments (including units directly under them), including the amount of revenue transferred by lower-level governments and the amount of subsidies returned or given by the province to lower-level governments. Article 3 After the provincial people's congresses have examined the report on the provincial general budget and approved the provincial budget, the standing committee of the provincial people's congresses (hereinafter referred to as the standing committee of the provincial people's congresses) shall supervise the implementation of the provincial general budget; examine and approve the adjustments to the provincial budget; examine and approve the final accounts of the province; and revoke the inappropriate decisions of the people's government of the province and the people's congresses of the lower level and their standing committees concerning the budget and final accounts, orders and resolutions. Article 4 The Finance and Economy Committee of a provincial people's congress shall, under the leadership of the provincial people's congress and its Standing Committee, conduct a preliminary examination of the draft budget, the budget adjustment program and the draft final account at the provincial level. Article 5 The provincial people's government shall supervise the implementation of the budgets of the financial departments of the people's government at its own level and of the people's governments at lower levels. Article 6 The financial departments of the provincial people's government shall be responsible for supervising and checking the execution of the budgets of the budgetary units at the first level of the provincial people's government and of the units subordinate thereto. Article 7 All organizations and individuals shall have the right to lodge complaints, indictments or denunciations with the Standing Committee of the Provincial People's Congress or other relevant state organs in respect of violations of budgetary laws, rules and regulations, and no one shall suppress or retaliate against them. Chapter II Preliminary Examination of the Draft Budget Article 8 The financial department of the provincial people's government shall prepare the budget in accordance with the regulations and, in the process of preparing the budget, promptly inform the Financial and Economic Committee of the provincial people's congress of the preparation thereof. Article 9 The financial department of the provincial people's government shall, one month before the session of the provincial people's congress, submit a preliminary proposal for the provincial budget to the financial and economic committee of the provincial people's congress for preliminary examination, and provide relevant materials, including: the requirements of the State on the preparation of the budget, the basis for the preparation of the budget of the provincial level, the general and detailed tables of income and expenditure of the provincial budget, tables of the budgetary income and expenditure of the provincial units, tables of the income and expenditure of the budget of funds and a number of significant project tables, tables of key expenditures on agriculture, education, science and technology, social security, and relevant explanations. Article 10 Prior to the preliminary examination of the draft budget, the Finance and Economy Committee of the provincial people's congress may organize investigations or inspections on major matters relating to the budget arrangement. Article 11 The main contents of the preliminary examination of the draft budget at the provincial level by the Finance and Economic Committee of the Provincial People's Congress shall be:

(1) whether the budgeting is in accordance with the provisions of laws and regulations and the requirements of the national fiscal policy;

(2) whether the budgeting reflects the principle of keeping expenditure within the limits of revenues and balancing revenues and expenditures, and whether budgetary revenues are compatible with the growth rate of the gross domestic product (GDP) of the province, and whether the budgetary expenditure Article 12 When the Finance and Economy Committee of the Provincial People's Congress conducts a preliminary examination of the draft budget, the members of the relevant specialized committees of the Provincial People's Congress shall take part in it, and deputies of the Provincial People's Congress and relevant experts may also be invited to take part in it.

The person in charge of finance and related departments of the provincial people's government shall attend the meeting to listen to opinions and answer inquiries.

The financial department of the provincial people's government shall, within 15 days after the preliminary examination by the financial and economic committee of the provincial people's congress, report to the financial and economic committee of the provincial people's congress on the adoption of the opinions of the preliminary examination. Article 13 When the Provincial People's Congress holds a meeting, the Finance and Economic Committee of the Provincial People's Congress shall submit a report on the examination of the draft budget in accordance with the deliberations of the delegations and the relevant specialized committees of the Provincial People's Congress. Article 14 The financial department of the provincial people's government shall, within two months from the date of approval of the provincial budget by the provincial people's congress, report to the Standing Committee of the Provincial People's Congress for the record the budget reported to the State for the record and the budgetary statement of income and expenditure of the approved budgetary units of the first level of the provincial level. Chapter III Supervision of Budget Execution Article 15 The budget at the provincial level approved by the provincial people's congress shall be organized and executed by the provincial people's government, with the financial department of the provincial people's government being responsible for the specific work.

The provincial people's government and its financial departments, shall strengthen the management and supervision of budget implementation. It can be checked in conjunction with the daily management of financial and fiscal revenues and expenditures, or special reviews and audits can be conducted. Article 16 After the start of the budget year, the draft budget before the approval of the provincial people's congress, the provincial people's government may first arrange for expenditure in accordance with the amount of budgeted expenditures for the same period in the previous year; after the approval of the budget, the budget is implemented in accordance with the approved budget. Article 17 The main contents of the Standing Committee of the Provincial People's Congress in supervising the implementation of the budget at the provincial level shall be:

(1) the implementation of the resolution of the Provincial People's Congress on the budget;

(2) the approval of the budget by the financial department to the budgetary units of the first level of the provincial level;

(3) the implementation of the budgetary revenues and expenditures;

(4) the allocation of funds for key expenditure items situation;

(v) the utilization of funds for the construction of major projects;

(vi) the implementation of the budget of relevant projects stipulated by laws and regulations;

(vii) other major issues occurring in the implementation of the budget.