|
|
[Home]
[Databases]
[WorldLII]
[Search]
[Feedback]
Laws of the Jilin Province |
[Database Search] [Name Search] [Noteup] [Help]
(Adopted at the 21st session of the standing committee of the ninth People' s Congress of Jilin Province on January 12th, 2001)
Chapter¢ñ General Provisions
Article1. These regulations are formulated for the purposes of strengthening the examination and supervision over the budget of the provincial people' s government according to Budget Law of the People' s Republic of China and the Decision of the Standing Committee of the National People' s Congress on Strengthening the Examination and Supervision over the Central Government' s Budgets, the stipulations of revelant laws and rules and in light of the factual circumstances in this province.
Article2. The examination and supervision over the budgets at the same province shall abide by these regulations. The budgets at this province level mean the budgets of all the departments at the same province level (including the units directly under the Provincial People' s Government), which include the revenue amount turned over by subordinate governments and the amount returned or subsidized by the province for the subordinate governments.
Article3. After examining the report on the provincial general budget and approve the budgets at the same province level by the provincial people' s congress, the standing committee of the provincial people' s congress (hereinafter referred to SCPPC) shall supervise the execution of the provincial general budget; shall examine and approve the adjustment plans for budgets shall examine and approve the final accounts at the same province level; shall recall the inappropriate decisions, orders and resolutions about the budgets and final accounts made by the provincial people' s government, the subordinate people' s congresses and their standing committees.
Article4. The financial and economic committee of the provincial people' s congress shall, under the leadership of the provincial people' s congress and its standing committee, make a preliminary examination of the budget drafts, adjustment plans for budgets and final draft at the same province level.
Article5. The provincial people' s government should supervise the budget execution of the financial departments at the same level and the subordinate people' s governments.
Article6. The financial departments of the provincial people' s government shall be responsible for the supervision and examination of the budget execution of the first-class budget units at the same level and all their affiliated units.
Article7. As of the behaviors in violation of laws, rules and regulations on budget, any organizations and individuals shall have the right to state, charge or report to the authorities to the SCPPC and other relevant state organs, anybody shall not be allowed to suppress or retaliate.
Chapter ¢ò Preliminary Examination of Budget Drafts
Article8. The financial departments of the provincial people' s government shall work out the budgets according to provisions, and circulate notices of the budgeting circumstances to the financial and economic committee of the provincial people' s congress during the budgeting period.
Article9. The financial departments of the provincial people' s government should submit the preliminary plan for the budgets at the same province level to the financial and economic committee of the provincial people' s congress for a preliminary examination one month before the convening of the provincial people' s congress, and should provide relevant materials, which including: the state demands upon budgeting at the same province level, the bases for the budgeting at the same province level, the general budget sheet of revenue and expenditure and the budget schedules at the same province level, the unit budget sheet of revenue and expenditure at the same province level, the fund budget sheet of revenue and expenditure and the sheet of some major projects, the expenditure sheet for the focal points fo agricultural, educational, sci-tech and social security and the related explanations.
Article10. The financial and economic committee of the provincial people' s congress may organize to investigate or inspect the important items related to the budget arrangement before the preliminary examination of the budget draft.
Article11. The main contents of the preliminary examination of the budget drafts at the same province level by the financial and economic committee of the provincial people' s congress are as follows:
(1) Whether the budgeting accords with the provisions of laws and regulations and with the demands of the financial policies of the state;
(2) Whether the budgeting reflects the principle of " expense according to the income, keeping the balance of income and expense " , whether of the budget revenue accords with the increasing rate of the provincial GNP and whether the budget expenditure reflects the principle of "paying attention to all sides and assuring the success of main points" ;
(3) Whether the establishment of the fees for urgent needs accords with provisions;
(4) Whether the arrangement of the surplus and allowance of last fiscal year is reasonable; and
(5) Other major items.
Article12. While the financial and economic committee of the provincial people' s congress is making the preliminary examination of the budget drafts, the component members of relevant special committees of the provincial people' s congress shall participate in, the representatives of the provincial people' s congress and relevant experts may also be invited to participate in. The responsible personnel of financial and other relevant departments of the provincial people' s government should attend the meeting as observers, listening to opinions and answering questions. The financial departments of the provincial people' s government shall report the circumstances of the accepting opinions of preliminary examination to the financial and economic committee of the provincial people' s congress within 15 days after the said preliminary examination.
Article13. When the provincial people' s congress holds meetings, the financial and economic committee of the provincial people' s congress shall present an examination report about the budget drafts on the bases of the considering opinions from each delegation and relevant special committees.
Article14. The financial departments of the provincial people' s government shall, within two months since the date of approval of the budgets at the same province level by the provincial people' s congress, report the budgets that should be reported to the central government for record and the written replied budget sheet of revenue and expenditure of the first-class budget units at the same province level to the SCPPC for record.
Chapter ¢ó Supervision over the Budget Execution
Article15. The provincial people' s government shall organize to execute the budgets at the same province level approved by the provincial people' s congress, and the financial departments of the provincial people' s government shall be responsible for the detailed work.
The provincial people' s government and its financial departments should strengthen the administration and supervision over the budget execution. The examination may be carried out combining with the daily financial management and that of financial revenue and expenditure, the special examination may be also arranged.
Article16. After the beginning of a budget year and before the approval of budget drafts by the provincial people' s congress, the provincial people' s government may arrange the expenditure temporarily according to the amount of budget expenditure at the same period of last financial year. After the approval of the budget, it shall be executed according to the budget approved.
Article17. The major contents of the supervision by the SCPPC over the execution circumstances of the budget at the same province level are as follows:
(1) The circumstances of executing the resolution on budget by the provincial people' s congress;
(2) The circumstances of written reply to the budgets of the first-class budget units at the same province level by financial departments;
(3) The circumstances of the performance of the budget of revenue and expenditure;
(4) The circumstances of the fund allocation for the expenditure on major items;
(5) The circumstances of using the fund for the construction of major projects;
(6) The circumstances of the performance of budgets related to the items prescribed by law and regulations; and
(7) Other major matters occurred during the performance of budgets.
Article18. The levy departments of budget revenue must organize the receipts according to law and in accordance with relevant provisions of laws and regulations, guarantee the budget revenue to be levied timely fully; it is forbidden to arbitrarily decrease, exempt or delay the levy of the due budget revenue in violation of laws the relevant stipulations of and regulations; it is forbidden to retain, occupy or embezzle the budget revenue.
The national treasury must transact the acceptance, divide and retained portion of the budget revenue and the allocation of the budget expenditure timely and correctly according to the relevant provisions of the state, it is strictly forbidden to mix up budget levels to transact the acceptance of the budget revenue for paying into the treasury.
Article19. The financial departments of the provincial people' s government shall give written replies to the budgets of all the departments at the same province level within 30 days since the date of approving the budgets; all the departments and units should give written replies to the budgets of affiliated units within 15 days since the date of receiving the written replies to their own budgets from the financial departments.
The budget fund should be allocated according to procedures and the rate of progress. All the departments and units must use the budget fund allocated financially according to provisions, it is forbidden to retain or misappropriate for other uses.
Article20. The reserve fund shall be established by the provincial people' s government according to law. The plan for drawing upon the reserve fund shall be decided by the provincial people' s government.
Article21. The budgetary surplus receipts may be used for necessary expenses during the budget performance. If the budgetary surplus receipts need to be used drawn upon as additional expenses, the plan for utilizing the surplus receipts shall be worked out, and shall circulate a notice to the financial and economic committee of the provincial people' s congress by the financial departments of the provincial people' s government.
Article22. The provincial people' s government should report the circumstances of the budget performance of the first half of the year to the SCPPC at the third quarter each year.
The financial departments of the provincial people' s government should provide the relevant materials such as the budget performance to the financial and economic committee of the provincial people' s congress each quarter.
Article23. The relevant departments of the provincial people' s government should submit the comprehensive statistical reports related to economy, finance, banking, audition and tax and the materials such as regulations and systems to the financial and economic committee of the provincial people' s congress.
Article24. The SCPPC may demand the relevant special committees of the people' s congress or the working institutions of the SCPPC to investigate into the major items and special matters emerged during the budget performance; after being approved by the director meeting of the SCPPC, it may also carry out the investigation into the utilization of budget fund and special fund of each department, every budget unit or major construction items. The investigation results shall be reported to the SCPPC or the director meeting of the SCPPC. The relevant departments, units and individuals should positively assist and support and accurately report the circumstances and provide necessary materials.
Article25. The auditory department of the provincial people' s government shall audit, according to law, the budget performance at the same province level, other circumstances of financil revenue and expenditure and the budget performance execution of the first-class budget unit at the same province level, in accordance with the principle of truth, legality and benefit; and entrusted by the provincial people' s government, it shall report to the SCPPC.
The auditory departments of the provincial people' s government shall circulate a notice to the financial and economic committee of the provincial people' s congress of the relevant major circumstances of budget performance emerged in daily audition.
Article26. In the budget performance, the director meeting of the SCPPC may ask the provincial people' s government to demand the provincial auditory departments to have a special audition and report the auditory results if necessary. Decisided by the director meeting of the SCPPC, the auditory results may be submitted to the meeting of the SCPPC for examination.
Chapter ¢ô Examination and Approval of Budgetary Adjustment
Article27. In the performance of the budget at the same province level approved by the provincial people' s congress, if the expenditure needs to be increased or the revenue needs to be decreased for special case, thus making the general expenditure of the originally approved budget of the balance of revenue and expenditure surpass the general revenue, the provincial government must work out an adjustment plan and submit it to the SCPPC for examination and approval.
Article28. The financial departments of the provincial people' s government should timely circulate a notice of the circumstances of budget adjustment to the financial and economic committee of the provincial people' s congress, and submit the budget adjustment drafts at the same province level to the financial and economic committee of the provincial people' s congress for a preliminary examination one month before the examination and approval of the budget adjustment plan by the SCPPC. The financial and economic committee of the provincial people' s congress should submit examination reports to the SCPPC.
Article29. The contents of the examination of the drafts of budget adjustment plan by the financial and economic department of the provincial people' s congress shall be as follows:
(1) Scope and contents of the adjustment;
(2) Basis of the adjustment; and
(3) Measures to keep the balance of revenue and expenditure.
Article30. The fund adjustment among different budget items shall be controlled strictly, the budget expenditure of all the departments and units shall executes according to the budget items. The adjustable reduction of the budget fund for agricultural, educational, sci-tech and social security, which is arranged by the budget at he same province level, shall be examined and approved by the SCPPC.
Article31. As of the change budget revenue and expenditure which is caused by the returns or allowance from the central finance to local finance during the process of budget performance, it should be explained when the provincial people' s government report the circumstances of the performance of annual budget and the final accounts.
Chapter ¢õ Examination and Approval of Final Accounts
Article32. The provincial people' s government shall work out the drafts of final accounts at the same province level and submit them to the SCPPC for examination and approval at the end of each budget year.
Article33. The drafts of final accounts worked out by the provincial people' s government shall base on the budget items approved by the provincial people' s congress, list respectively the budget allotments, adjusted or changed allotments and the actual amount executed and make an explanation for the bigger changes.
The drafts of final accounts worked out by the provincial people' s government should truly reflect the result of budget performance abiding by detailed contents and real quantities.
Article34. The financial departments of the provincial people' s government shall submit the drafts of final accounts one month before the conference held by the SCPPC, and the financial and economic committee of the provincial people' s congress shall make a preliminary examination combining with the report on auditory work.
Article35. The contents of examining of the drafts of final accounts by the SCPPC shall be as follows:
(1) Whether the working-out of final accounts accord with the provisions of laws and regulations;
(2) The changes between the amount of final accounted and the budget reports at the year beginning;
(3) Whether there is any circumstances of not adjusting the due budget revenue and expenditure or the change out of accord with legal procedures;
(4) The beneficial results of the appropriation and utilization of budgetary resourses;
(5) The amount and utilizing results of the surplus and transfer funds of last financial year, the surplus from the budget at the present financial year, and the central finance' s special appropriation;
(6) The guarantee of the major expenditure during the performance of the budget;
(7) Whether the performance result of the budget has met the demands of the budget and relevant decisions; and
(8) The rectifying circumstances of the problems put forward by auditory reports.
Article36. While the financial and economic committee of the provincial people' s congress preliminarily examines the drafts of final accounts, the responsible personnel of the financial and auditory departments of the provincial people' s government shall participate the meeting as observers, listening to opinions and answering questions. The financial and economic committee of the provincial people' s congress may demand the relevant departments of the provincial people' s government to provide the special and other necessary materials related to the major matters in the drafts of final accounts.
Article37. While the SCPPC examines and approves the final accounts, the financial and economic committee of the provincial people' s congress shall submit examination reports to the SCPPC. The responsible persons of the provincial people' s government and relevant departments must reply to the queries and inquiries related to the matters in the final accounts put forward by the component members of the SCPPC according to legal procedures.
Article38. While examining and approving the final accounts at the same province level, the SCPPC shall listen to, examine and discuss the reports on the final accounts submitted by the provincial people' s government and the reports on auditory work of the budget performance at the same province level and the circumstances of other financial revenue and expenditure, and make a decision of approving the drafts of final accounts on the basis of the examination and discussion. A decision may be made for the reports of auditory work if necessary.
Article39. As of the problems found out in the audition of the budget performance at the same province level and of other financial revenue and expenditure by the auditory departments of the provincial people' s government, they shall be demand to correct in a time limit, and shall dealt with according to law, the results shall be reported to the SCPPC.
Article40. If the drafts of final accounts haven' t been approved by the SCPPC, the provincial people' s government should re-work out a new draft of final accounts and report to the SCPPC for examination and approval.
Article41. The financial departments of the provincial people' s government shall copy and send the sheets of final accounts given an official written reply by the superior financial department, the written auditory opinions and the auditory decision issued by the auditory superior organs to the financial and economic committee of the provincial people' s congress.
Chapter ¢ö Legal Liability
Article42. The behaviors of arbitrarily changing the budget, misappropriating budget funds and concealing the budget revenue in violation of these regulations, shall be timely corrected by the provincial people' s government or the financial departments, the direct responsible persons in charge and other direct responsible persons shall be given disciplinary sanctions.
Chapter ¢÷ Supplementary Provisions
Article43. The provincial people' s government should strengthen the supervision and administration of the extrabudgetary fund. As of the fund that cannot be included in budget transitionally, the financial departments of the provincial people' s government shall work out revenue-expenditure plans and final accounts for the extrabudgetary fund and report to the SCPPC for record.
The SCPPC shall supervise the utilization and administration of the extrabudgetary fund according to the stipulations of relevant law and administrative regulations.
Article44. The budget examination and supervision of each municipality (prefecture) shall be handled with reference to these regulations.
Article45. These regulations shall enter into force as of the date of promulgation.
AsianLII:
Copyright Policy
|
Disclaimers
|
Privacy Policy
|
Feedback
URL: http://www.asianlii.org/cn/legis/jl/laws/trojpobeas688