The Standing Committee of the Provincial People's Congress supervises the implementation of the total budget of the province; Review and approve the adjustment plan of the provincial budget; Review and approve the final accounts of the provincial people's government; To revoke inappropriate decisions, orders and resolutions of the provincial people's government and the people's congress at the next lower level and its standing committee on budget and final accounts.
The relevant special committees of the provincial people's Congress are responsible for the preliminary examination of the draft budget, the budget adjustment plan and the draft final accounts; During the meeting of the provincial people's congress, responsible for reviewing the draft budget.
Review the draft budget, supervise the implementation of the budget, review the budget adjustment plan and review the draft final accounts, and the preliminary review of the budget before the establishment of the relevant special committees of the provincial people's Congress shall be handled by the Financial and Economic Working Committee of the Standing Committee of the provincial people's Congress. Article 4 The total budget of the whole province consists of the provincial budget and the summarized total budget at the next lower level.
The provincial budget consists of the budgets of provincial departments (including directly affiliated units). The total provincial budget revenue includes provincial budget revenue, central subsidy revenue, lower income and other income; The total provincial budget expenditure includes provincial budget expenditure, expenditure from higher authorities to the central government, subsidy expenditure to lower authorities and other expenditures. Article 5 The examination, approval and supervision of budgets shall follow the principles of truthfulness, legality, efficiency and predictability. Sixth Provincial People's Government shall, in accordance with the principle of budget first, then expenditure, strictly follow the principle of budget expenditure, refine budget preparation, and implement departmental budget. Seventh provincial budgets approved by the provincial people's Congress shall not be changed without legal procedures. Eighth citizens or organizations have the right to report and accuse violations of budget laws and regulations to the provincial people's Congress and its Standing Committee or other relevant state organs, and no unit or individual may suppress or take revenge. Chapter II Examination and Approval of the Draft Budget Article 9 The financial department of the provincial people's government shall prepare the draft provincial budget according to law; The preparation of the draft budget should adhere to the principle of adapting the budget revenue to economic growth and the principle of living within our means and balancing revenue and expenditure; The draft budget should be completed before the beginning of the fiscal year. Article 10 The financial department of the provincial people's government shall report or inform the preparation of the draft budget to the relevant special committees of the provincial people's congress or the financial and economic working committee of the Standing Committee of the provincial people's congress; A month before the meeting of the provincial people's congress, submit the implementation of the annual budget and the draft provincial budget of this year to the relevant special committee of the provincial people's congress or the financial and economic working committee of the Standing Committee of the provincial people's congress for preliminary examination, and provide the following materials:
(a) the basis for the preparation of the provincial budget and related explanations;
(two) the budget statements of various subjects and important projects and the budget statements of government funds. Among them, the major budgetary revenues and expenditures that the society is generally concerned about should be listed separately;
(3) List of construction expenditure, categories of capital expenditure and list of major construction projects;
(four) expenditure table of agriculture, education, science and technology, social security and environmental protection;
(five) according to the category of higher financial returns and lower financial subsidies expenditure table;
(6) Balance sheets of budget departments and units;
(seven) the budget of government procurement projects;
(eight) other materials and related explanations required for the preliminary examination. Eleventh the relevant special committees of the provincial people's Congress or the financial and economic work committee of the Standing Committee of the provincial people's Congress shall conduct a preliminary examination of the draft budget:
(a) whether the budget conforms to the provisions of laws and regulations and the national financial and economic policies, and whether it conforms to the actual situation of the economic and social development of this province;
(two) whether the budget content is true and complete;
(three) whether the expenditure on agriculture, education, science and technology has reached the statutory growth ratio, and whether the expenditure on social security and environmental protection has been implemented;
(four) whether the reserve funds and budgetary working capital are set according to the regulations;
(five) whether the measures taken to achieve the budget are positive, reliable and feasible;
(six) other matters that need to be reviewed. Twelfth preliminary review of the draft budget, you can invite the provincial people's Congress, members of the Standing Committee, relevant departments and relevant experts to participate. The main person in charge of the financial department of the provincial people's government and other relevant departments shall attend the meeting to explain the situation and answer questions. When necessary, the relevant special committees of the provincial people's congress or the financial work committee of the Standing Committee of the provincial people's congress may also organize special investigations on relevant issues.
The relevant special committees of the provincial people's Congress or the financial and economic working committee of the Standing Committee of the provincial people's Congress shall, within ten days after receiving the draft budget, put forward preliminary examination opinions to the financial department of the provincial people's government.
The financial department of the provincial people's government shall, within 10 days from the date of receiving the preliminary examination opinions, report to the relevant special committee of the provincial people's congress or the financial and economic working committee of the standing committee of the provincial people's congress or notify the revision of the draft budget, and submit the revised draft budget.