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Regulations of Qinghai Province on Provincial Budget Examination and Supervision (revised in 2007)

Chapter I General Provisions Article 1 These Regulations are formulated in accordance with the Supervision Law of People's Republic of China (PRC) and the Standing Committees of People's Congresses at All Levels, the Budget Law of the People's Republic of China and other relevant laws and administrative regulations, and in light of the actual situation of this province. Article 2 These Regulations shall apply to the preliminary examination of the draft general budget of this province (hereinafter referred to as the general budget) and the supervision of the implementation of the general budget, the examination, approval and supervision of the provincial budget adjustment and the provincial final accounts. Article 3 The budget examination and supervision shall follow the principles of legality, truthfulness, efficiency, budget before expenditure and strict adherence to budget expenditure. Article 4 The Standing Committee of the Provincial People's Congress (hereinafter referred to as the Standing Committee of the Provincial People's Congress) shall supervise the implementation of the general budget; Review and approve the provincial budget adjustment plan; Review and approve provincial final accounts; 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. Article 5 The Financial and Economic Committee of the Provincial People's Congress (hereinafter referred to as the Financial and Economic Committee of the Provincial People's Congress) conducts a preliminary review of the draft total budget, the implementation of the total budget, the provincial budget adjustment plan and the draft final accounts submitted by the provincial people's government to the Provincial People's Congress or the Standing Committee of the Provincial People's Congress, and assists the Standing Committee of the Provincial People's Congress in supervising the implementation of the total budget. Article 6 The financial department of the provincial people's government shall prepare the provincial budget according to the requirements of the budget at the beginning of the year, detailed budget and departmental budget.

All departments and units shall, in accordance with the requirements of the budget law, prepare departmental budgets and unit budgets. Chapter II Preliminary Examination of the Budget Article 7 Before making a preliminary examination of the draft budget at the provincial level, the Financial and Economic Committee of the Provincial People's Congress shall investigate the budget preparation and the implementation of the total budget for the previous year. Article 8 The financial department of the provincial people's government shall, 30 days before the meeting of the provincial people's congress, submit the preliminary plan for the implementation of the total budget of the previous year and the draft budget at the corresponding level to the Financial and Economic Committee of the provincial people's congress for preliminary examination, and submit the following materials at the same time:

(a) the basis and explanation of the provincial budget;

(two) the text of the draft budget of the provincial department;

(3) Summary table of budgetary revenues and expenditures of subjects and important subjects, budget table of provincial government funds, budget table of provincial departments, table of construction expenditures and major projects, classification table of receiving central financial returns and subsidies, and table of key expenditures of provincial finance, agriculture, education, science and technology, culture, health and social security;

(4) Other relevant materials that need to be provided. Ninth Provincial People's Congress Financial and Economic Committee in the preliminary review of last year's total budget implementation and this year's provincial budget draft, it should be based on the need to seek the opinions of the relevant special committees of the Provincial People's Congress, NPC deputies and experts. Tenth preliminary review of the draft budget focus:

(a) whether the budget conforms to the provisions of relevant laws and regulations, and whether it adheres to the principle of living within our means, balancing revenue and expenditure, and not listing deficits;

(two) whether the budget arrangement is in line with the national financial policy and the actual situation of the national economic and social development of this province;

(three) whether the budget revenue arrangement is compatible with the growth of GDP;

(four) whether the budget expenditure structure is reasonable;

(five) the preparation of departmental budgets;

(six) the arrangement of statutory expenditure items;

(seven) the arrangement and use of the central financial return and subsidies;

(eight) whether the measures taken to achieve the budget are feasible;

(9) Other important matters. Eleventh Provincial People's Congress Financial and Economic Committee on the implementation of the last year's total budget and the preliminary plan of this year's provincial budget draft, it should put forward preliminary opinions. That there are major problems, it shall report to the meeting of directors of the Standing Committee of the Provincial People's Congress.

At the time of preliminary examination, the main person in charge of the financial department of the provincial people's government shall explain the situation according to the requirements of the Financial and Economic Committee of the Provincial People's Congress and answer questions.

The financial department of the provincial people's government shall give feedback on the adoption within 15 days after receiving the preliminary examination opinions of the financial and economic committee of the provincial people's congress, and explain those that have not been adopted. Before the 12th Provincial People's Congress is held 10, the provincial people's government shall submit the following documents to the meeting:

(a) the report on the implementation of the general budget of the previous year and the draft of the general budget of this year;

(2) The draft general budget and the implementation table of the general budget subjects and important subjects of the previous year, the classification table of construction expenditure and fund expenditure and some major projects, the classification table of the central financial return and subsidy expenditure, the key expenditure table of agriculture, education, science and technology, culture, health and social security, and the budget revenue and expenditure table of the provincial departments at the corresponding level;

(three) the draft provincial budget and its preparation instructions;

(4) Other relevant materials. Article 13 During the meeting of the provincial people's congress, the Financial and Economic Committee of the provincial people's congress shall, according to the review opinions of the delegations, review the implementation of the total budget of the previous year and the draft budget of the province at the corresponding level this year, and submit a review report to the presidium of the congress. Chapter III Supervision of Budget Implementation