Chapter I General Provisions Article 1 These Regulations are formulated in accordance with the Budget Law of the People's Republic of China, the Decision of the NPC Standing Committee on Strengthening the Examination and Supervision of the Central Budget, and relevant laws and regulations, in combination with the actual situation of this Municipality, in order to strengthen the supervision over the examination and approval of budgets and final accounts, standardize budget behavior and promote financial management according to law. Article 2 The Municipal People's Congress and its Standing Committee shall examine and approve the budget, final accounts and budget adjustment plans according to law, and supervise the budget implementation. The Financial and Economic Committee of the Municipal People's Congress undertakes its specific work. Article 3 The Municipal People's Government and its relevant departments shall perform their duties in accordance with the provisions of laws and regulations, prepare the budget, ensure the implementation of the budget, and accept the supervision of the Municipal People's Congress and its Standing Committee. Article 4 The budget, final accounts and budget adjustment plans approved by the Municipal People's Congress and its Standing Committee shall be implemented by the Municipal People's Government and its relevant departments and units, and shall not be changed without legal procedures. Chapter II Budget Preparation and Examination and Approval Article 5 The financial department of the Municipal People's Government shall adhere to the principle of budget first and then expenditure, refine the budget in strict accordance with the principle of budget expenditure, and prepare the budget in advance. All departments and units must prepare comprehensive departmental budgets according to law. The financial department shall approve the budget and allocate funds on time. Article 6 The Municipal People's Government shall, in accordance with the law, prepare the draft general budget and the draft municipal budget, which are divided into the general budget and the fund budget. Budgeting begins at the beginning of each budget year and ends at the end of that year.

The draft budget of the city level must be included in the budget items and gradually included in the budget items, and the recurrent expenditure shall be compiled by the budget unit at the same level; Constructive expenditures, fund expenditures and subsidies to subordinates should be compiled according to categories and projects.

The draft comprehensive departmental budget includes total budget, fund budget and extra-budgetary funds. The draft departmental comprehensive budget should be compiled into the project according to the "zero-based budget". Article 7 In the process of budgeting, the financial department of the Municipal People's Government shall timely inform the Financial and Economic Committee of the Municipal People's Congress of the budgeting situation and provide relevant information. Article 8 The draft municipal budget and the draft comprehensive budget of key departments shall be submitted to the Financial and Economic Committee of the Municipal People's Congress one and a half months before the meeting of the Municipal People's Congress.

The Financial and Economic Committee of the Municipal People's Congress shall, jointly with other special committees of the Municipal People's Congress, conduct a preliminary examination of the draft budget of the municipal level and the draft comprehensive budget of key departments. Article 9 The draft budget submitted by the Municipal People's Government to the Municipal People's Congress for review mainly includes:

(a) the basis and explanation of the draft budget of the city level;

(two) the general budget statement and the fund budget statement of the municipal level budget;

(three) the budget of each department at the city level;

(4) List of categories and projects of municipal construction expenditure and fund expenditure;

(five) according to the category of higher financial returns and lower financial subsidies expenditure table;

(six) the report on the implementation of the municipal general budget in the previous year and the draft of the municipal general budget this year. Article 10 After reviewing the draft budget submitted by the financial department of the Municipal People's Government and the draft comprehensive budget of key departments, the Financial and Economic Committee of the Municipal People's Congress shall submit a draft preliminary review report to the meeting of directors of the Standing Committee of the Municipal People's Congress, and modify the draft preliminary review report according to the opinions of the meeting of directors. Eleventh review of the draft budget focus:

(a) whether the guiding ideology and principles of budgeting conform to the requirements of national laws and regulations and relevant policies, and whether it embodies the principle of living within the limits of revenues and balancing revenues and expenditures;

(two) whether the preparation of budget revenue is compatible with the social and economic development goals, and whether there is any concealment, underreporting or false presentation;

(three) whether the preparation of budget expenditure implements the policy of "first, eating, and second, building", and whether it conforms to the principles of establishing public finance, optimizing the structure of fiscal expenditure, and ensuring key expenditures;

(four) whether the financial funds are withdrawn from the general competitive field, the enterprise's business development projects and the undertakings that can be developed with social funds. Twelfth during the meeting of the Municipal People's Congress, listen to the report of the Municipal People's Government on the implementation of the municipal general budget last year, the implementation of the budget at the corresponding level and the draft municipal general budget this year, and review the report and the draft municipal budget.

Deputies to the Municipal People's Congress may ask questions about relevant issues in the review process, and the responsible persons of the Municipal People's Government and its relevant departments shall listen to the opinions of the deputies and answer the questions. Article 13 The Financial and Economic Committee of the Municipal People's Congress shall, according to the deliberation opinions of the deputies, submit a report on the review results and a draft resolution on the budget of the city at the corresponding level, submit it to the presidium of the Municipal People's Congress, and issue it to all the deputies after it is passed by the presidium meeting. The draft resolution has been submitted to the National Assembly for a vote. Chapter III Supervision of Budget Execution Article 14 The main contents of budget execution supervision are as follows:

(a) the implementation of the resolution of the Municipal People's Congress on the budget and the approved budget of the city level;

(two) the implementation of various measures to achieve the budget;

(3) Whether the collection of budgetary revenue is carried out according to law, whether there is any unauthorized reduction, exemption or deferment, and whether there is any interception, misappropriation or misappropriation or confusion of storage levels;

(four) the tax authorities shall organize various tax revenues according to the budget approved by the Municipal People's Congress;

(5) Allocating funds according to the approved municipal budget;

(six) the use of special funds, reserve funds and carry-over funds;

(seven) the state treasury in accordance with the provisions of storage, division, retention, disbursement of budgetary funds and withdrawal;

(8) Other important matters.