Rules of Shanghai Municipality on the Examination and Supervision of Budgets at the Municipal Level

上海市市级预算审查监督规定

 

Promulgating Institution: Standing Committee of People's Congress of Shanghai Municipality

Promulgating Date: 08/20/2001

Effective Date: 01/01/2002

 

颁布机关: 上海市人民代表大会常务委员会

颁布时间: 08/20/2001

实施时间: 01/01/2002

 (The 30th Session of the Standing Committee of the Eleventh People's Congress of Shanghai Municipality on 20th August 2001)

(2001年8月20日上海市第十一届人民代表大会常务委员会第三十次会议通过)

 

  Article 1    In order to strengthen the examination and supervision of budgets at the municipal level, to regulate the budgetary acts, and to exercise functions of the budget to boost national economy and social development, these Rules are hereby enacted in accordance with the Budget Law of the People's Republic of China and other relevant laws and administrative regulations, combining the practical conditions of this municipality.

       第一条  为了加强对市级预算的审查监督，规范预算行为，发挥预算在促进国民经济和社会发展中的作用，根据《中华人民共和国预算法》和有关法律、行政法规，结合本市实际，制定本规定。

  Article 2    The making and management of budgets shall be based on the Budget Law of the People's Republic of China and the relevant provisions of the State Council, and be subject to the principle of advanced budget, subsequent disbursal, and strict budget-based disbursal. Budgets shall be subdivided and departmental budgets shall be implemented.

       第二条  预算的编制和管理应当按照《中华人民共和国预算法》和国务院有关规定，遵循先有预算、后有支出和严格按预算支出的原则，细化预算，实行部门预算。

Draft budgets shall be made before the beginning of each financial year. All budget departments and units shall complete the making of departmental draft budgets within the specified time limit.

    预算草案应当在财政年度开始前编制完毕。各预算部门、单位应当在规定的时间内完成部门预算草案的编制工作。

While making departmental budgets, all budget departments and units shall make the government procurement plan. All budget departments and units shall bring items listed in the catalogue of government procurement plan into the government procurement.

    各预算部门、单位应当在编制部门预算的同时，编制政府采购计划。各预算部门、单位应当将列入政府采购目录的项目纳入政府采购。

The People's Government of this municipality shall strengthen the administration and supervision of the state treasury at the same level, and establish gradually the administrative system of financial state treasury with the base of sole state treasury account system and with the main form of state treasury's centralized collection and payment.

    市人民政府应当加强对本级国库的管理和监督，逐步建立以国库单一帐户体系为基础、以国库集中收付为主要形式的财政国库管理制度。

  Article 3    The administrative department in charge of finance of the People's Government of this municipality shall report the budget-making information to the Financial and Economic Committee of the People's Congress of this municipality (hereinafter referred to as "FEC of the People's Congress of this municipality"), and submit information on execution of budgets of the last fiscal year and main contents of draft budgets for this fiscal year to FEC of the People's Congress of this municipality for preliminary examination one month before holding the session of the People's Congress of this municipality. Materials submitted for preliminary examination shall include:

       第三条  市人民政府财政部门应当及时向市人民代表大会财政经济委员会(以下简称市人大财经委员会)通报预算编制情况，在市人民代表大会会议举行的一个月前，将上年度预算执行情况和本年度预算草案的主要内容提交市人大财经委员会进行初步审查。提交初步审查的材料包括：

(1) Summary listing of budgetary receipts and expenditures and budget sheet of governmental funds with account titles subdivided into the class or into the paragraph for important account titles;

    (一)科目列到类、重要的列到款的预算收支总表和政府性基金预算表；

(2) Listing of budgetary receipts and expenditure of all budget departments and units;

    (二)各预算部门、单位的预算收支表；

(3) Account of payments of the finance at the municipal level to the agriculture, education, science and technology, and social security;

    (三)市级财政对农业、教育、科技、社会保障支出表；

(4) Statement of varieties of expenditures for construction and funds and listing of some significant projects;

    (四)建设性支出、基金支出的类别表和若干重大项目表；

(5) Account of financial return and payments of subsidies to the lower levels;

    (五)财政返还和对下级补助支出表；

(6) Relevant explanation on the budget-making; and

    (六)预算编制的有关说明；

(7) Other materials and relevant explanation for the preliminary examination.

    (七)初步审查需要的其他材料及有关说明。

  Article 4    FEC of the People's Congress of this municipality shall, jointly with other relevant specialized committees of the People's Congress of this municipality, examine preliminarily information on execution of budgets of the last fiscal year and main contents of draft budgets of this fiscal year in accordance with the principle of authentication, legality, efficiency, and forecast.

       第四条  市人大财经委员会应当会同市人民代表大会其他有关的专门委员会，按照真实、合法、效益和具有预测性的原则，对上年度预算执行情况和本年度预算草案的主要内容进行初步审查。

In the course of the preliminary examination, persons chiefly held responsible of the administrative department in charge of finance of the People's Government of this municipality and persons held responsible of other relevant departments shall attend the meeting to indicate circumstances. Where any revision is necessary, the administrative department in charge of finance of the People's Government of this municipality shall, within 10 days after the preliminary examination, report the revision information to FEC of the People's Congress of this municipality.

    初步审查时，市人民政府财政部门主要负责人及其他有关部门负责人应当到会说明情况。需要修改的，市人民政府财政部门应当在初步审查后的十日内将修改情况向市人大财经委员会通报。

  Article 5    When the Standing Committee of the People's Congress of this municipality supervises the execution of budgets; the People's Government of this municipality and relevant budget departments and units shall report information according to facts and provide necessary materials.

       第五条  市人民代表大会常务委员会(以下简称市人大常委会)对预算执行情况进行监督时，市人民政府及有关预算部门、单位应当如实报告情况和提供必要的材料。

FEC of the People's Congress of this municipality may hold investigations with special subjects or special examination for problems concerning the execution of budgets, with assistance and cooperation of the People's Government of this municipality and relevant budget departments and units.

    市人大财经委员会可以对预算执行中有关问题进行专题调查或者专项检查，市人民政府及有关预算部门、单位应当协助、配合。

The administrative departments in charge of finance and audit of the People's Government of this municipality shall supervise and examine the authentication and completeness of accounting materials of all departments and units according to law.

    市人民政府财政、审计等部门应当依法对各部门、单位会计资料的真实性、完整性进行监督和检查。

  Article 6    The execution of budgets supervised by the Standing Committee of the People's Congress of this municipality shall contain the following main contents:

       第六条  市人大常委会监督预算的执行，主要内容是：

(1) Information concerning implementation of the budgetary decision made by the People's Congress of this municipality;

    (一)贯彻落实市人民代表大会关于预算决议的情况；

(2) Information concerning organizing budgetary receipts;

    (二)组织预算收入的情况；

(3) Information concerning replies to budgets and allocation of payments;

    (三)预算批复和支出拨付的情况；

(4) Information concerning the execution of budgets of all budget departments and units;

    (四)各预算部门、单位的预算执行的情况；

(5) Information concerning the execution of budgets of significant projects with investment of financial funds;

    (五)财政性资金投入的重大项目预算执行的情况；

(6) Information concerning the use of contingent funds and funds carried forward by the last fiscal year;

    (六)预备费、上年结转资金的使用情况；

(7) Information concerning implementation of government procurement and state treasury's centralized collection and payment; and

    (七)实行政府采购和国库集中收付的情况；

(8) Other significant matters and specific problems occurring in the course of the execution of budgets.

    (八)预算执行中发生的其他重大事项和特定问题。

  Article 7    The administrative department in charge of finance of the People's Government of this municipality shall submit materials of budgetary receipts and expenditures, and report the information concerning the execution of budgets to FEC of the People's Congress of this municipality monthly and quarterly respectively.

       第七条  市人民政府财政部门应当按月向市人大财经委员会报送有关预算收支情况的材料，按季度报告预算执行情况。

The Standing Committee of the People's Congress of this municipality shall hear and review the report of the People's Government of this municipality on the execution of budgets of the first half-year in the third quarter of each year.

    市人大常委会每年第三季度听取和审议市人民政府关于上半年预算执行情况的报告。

  Article 8    The regulation of funds among different budgetary accounting items shall be controlled strictly, and budgetary expenditures of all departments and units shall be based on the approved budgetary accounting items.

       第八条  严格控制不同预算科目之间的资金调剂，各部门、各单位的预算支出应当按照批准的预算科目执行。

Reduction of budgetary funds for the agriculture, education, science and technology, and social security shall be reported to the Standing Committee of the People's Congress of this municipality for examination and approval.

    预算安排的农业、教育、科技、社会保障等预算资金的调减，应当报经市人大常委会审查批准。

  Article 9    Where budget must be regulated due to special circumstances, the People's Government of this municipality shall make the budgetary regulation scheme and submit it to the Standing Committee of the People's Congress of this municipality for examination and approval.

       第九条  因特殊情况必须调整预算时，市人民政府应当编制预算调整方案，提交市人大常委会审查和批准。

The administrative department in charge of finance of the People's Government of this municipality shall report the relevant information concerning the preliminary scheme for the regulation of budgets to FEC of the People's Congress of this municipality in time. The preliminary scheme for the regulation of budgets shall be submitted to FEC of the People's Congress of this municipality for preliminary examination one month before the session held by the Standing Committee of the People's Congress of this municipality to examine and approve such scheme. Any revision hereof, if necessary, shall be reported to FEC of the People's Congress of this municipality within seven days after the preliminary examination.

    市人民政府财政部门应当及时向市人大财经委员会通报预算调整初步方案的有关情况；在市人大常委会举行会议审批预算调整方案的一个月前，将预算调整的初步方案提交市人大财经委员会进行初步审查；需要修改的，应当在初步审查后的七日内将修改情况向市人大财经委员会通报。

FEC of the People's Congress of this municipality shall raise the examination report on the budgetary regulation scheme to the Standing Committee of the People's Congress of this municipality.

    市人大财经委员会应当向市人大常委会提出预算调整方案的审查报告。

  Article 10    The income beyond the budgetary receipts shall be used to substantiate the standby financial power and other indispensable expenditures. Where the income beyond the budgetary receipts is used to increase the budgetary expenditures, the scheme for using the income beyond the budgetary receipts shall be made.

       第十条  预算超收收入可以用于充实财力后备和其他必要的支出。需要动用预算超收收入追加预算支出的，应当编制预算超收收入使用方案。

The administrative department in charge of finance of the People's Congress of this municipality shall report the relevant information concerning the making of scheme for using the income beyond the budgetary receipts to FEC of the People's Congress of this municipality in time. The People's Government of this municipality shall report the scheme for using the income beyond the budgetary receipts to the Standing Committee of the People's Congress of this municipality for records, and make explanation on the use of income beyond the budgetary receipts in the report of draft final accounts.

    市人民政府财政部门应当将编制预算超收收入使用方案的有关情况及时向市人大财经委员会通报。市人民政府应当将预算超收收入使用方案报市人大常委会备案，并在决算草案的报告中对预算超收收入的使用情况作出说明。

  Article 11    The People's Government of this municipality shall submit the draft final accounts to the Standing Committee of the People's Congress of this municipality for examination and approval.

       第十一条  市人民政府应当将决算草案提交市人大常委会审查和批准。

Draft final accounts shall be made in accordance with account titles in budget as approved by the People's Congress of this municipality, and shall separately list the budgetary amount, the regulation amount, and the final amount. Explanation shall be made in the report of draft final accounts for any relatively major variation.

    决算草案应当按照市人民代表大会批准的预算所列科目编制，并按预算数、调整数和决算数分别列出，变化较大的，应当在决算草案报告中作出说明。

The administrative department in charge of finance of the People's Government of this municipality shall submit the draft final accounts and the report on draft final accounts to FEC of the People's Congress of this municipality one month before the session held by the Standing Committee of the People's Congress of this municipality to examine and approve such scheme.

    市人民政府财政部门应当在市人大常委会举行会议审批决算草案的一个月前，向市人大财经委员会提交决算草案和关于决算草案的报告。

FEC of the People's Congress of this municipality shall examine preliminarily draft final accounts and the report on draft final accounts according to the execution of budges, auditing reports, and the relevant investigation information, and raise the examination report on final accounts to the Standing Committee of the People's Congress of this municipality.

    市人大财经委员会结合预算执行情况和审计工作报告及有关调查情况对决算草案和关于决算草案的报告进行初步审查，并向市人大常委会提出决算草案的审查报告。

  Article 12    The administrative department in charge of audit of the People's Government of this municipality shall audit the execution of budgets at the municipal level and departmental final accounts according to law in the light of the principle of authentication, legality, and benefit.

       第十二条  市人民政府审计部门应当按照真实、合法和效益的原则，依法对市级预算执行情况和部门决算进行审计。

The People's Government of this municipality shall raise the audit report on the execution of budgets and other financial receipts and expenditures to the Standing Committee of the People's Congress of this municipality. The Standing Committee of the People's Congress may make a decision on the audit report.

    市人民政府应当向市人大常委会提出对预算执行情况和其他财政收支的审计工作报告。市人大常委会可以对审计工作报告作出决议。

The relevant departments of the People's Government of this municipality shall correct and handle problems found in the course of audits according to law, and report the relevant information to FEC of the People's Congress of this municipality. If necessary, the People's Government of this municipality shall report the handling results to the Standing Committee of the People's Congress of this municipality.

    市人民政府有关部门对审计发现的问题应当依法纠正、处理，并将有关情况向市人大财经委员会通报，必要时，由市人民政府向市人大常委会报告处理结果。

The Standing Committee of the People's Congress of this municipality or the director meeting of the Standing Committee of the People's Congress of this municipality may require the People's Government of this municipality to instruct the administrative department in charge of audit to conduct special audit for the use of funds for the relevant departments and key projects, and to report the auditing results.

    市人大常委会或者市人大常委会主任会议可以要求市人民政府责成审计部门对有关部门和重点项目资金使用情况进行专项审计，并报告审计结果。

  Article 13    The People's Government of this municipality shall, in accordance with the relevant provisions of the State Council, bring extra-budgetary funds that should be brought into the budgetary management into the budgetary management in time, or into the special financial accounts if they are not brought into the budgetary management temporarily, and shall administer such funds according to two lines of receipts and expenditures.

       第十三条  市人民政府应当按照国务院的规定，把应当纳入预算管理的预算外资金及时纳入预算管理；暂时不纳入预算管理的，应当纳入财政专户，实行收支两条线管理。

The administrative department in charge of finance of the People's Congress of this municipality shall, in accordance with the relevant laws and regulations, administer extra-budgetary funds, and make the plan for receipts and expenditures and final accounts for extra-budgetary funds in each fiscal year. The Standing Committee of the People's Congress of this municipality may organize investigations with special subjects or hold reviews with special subjects in respect of the plan for receipts and expenditures of extra-budgetary funds.

    市人民政府财政部门应当依照有关法律、法规的规定对预算外资金进行管理，按照财政年度编制预算外资金收支计划和决算。市人大常委会可以就预算外资金的收支计划及其执行情况组织专题调查或者进行专题审议。

  Article 14    The People's Government of this municipality shall report the following proceedings to the Standing Committee of the People's Congress of this municipality for records:

       第十四条  市人民政府应当将下列事项及时报市人大常委会备案：

(1) Decisions and orders concerning budgets of the People's Government of this municipality;

    (一)市人民政府有关预算的决定和命令；

(2) Specific measures on the division of items of receipts and expenditures of budgets at the municipal level and budgets of counties and districts, revenue turned in by districts and counties to this municipality, and return or subsidies of this municipality to districts and counties;

    (二)市级预算与区、县预算有关收入和支出项目的划分，区、县向市上解收入，市对区、县返还或者给予补助的具体办法；

(3) Summary listing of budgetary receipts and expenditures submitted to the State Council for records; and

    (三)报送国务院备案的预算收支总表；

(4) Other proceedings that should be for records from the viewpoint of the Standing Committee of the People's Congress of this municipality.

    (四)市人大常委会认为应当备案的其他事项。

  Article 15    The budgetary working board of the Standing Committee of the People's Congress of this municipality is the operating organ of the Standing Committee of the People's Congress of this municipality, undertakes the routine duties of supervision and examination of budgets of the Standing Committee of the People's Congress of this municipality, and assists FEC of the People's Congress of this municipality to handle specific work for the preliminary examination on budgets.

       第十五条  市人大常委会预算工作委员会是市人大常委会的工作机构，承担市人大常委会预算审查监督的日常工作，并协助市人大财经委员会办理预算初步审查的具体工作。

  Article 16    The standing committees of the people's congresses of districts and counties may supervise budgets at the same levels referring to these Rules.

       第十六条  区、县人民代表大会常务委员会审查监督本级预算可以参照本规定执行。

  Article 17    These Rules shall take effect as of 1st January 2002.

       第十七条  本规定自2002年1月1日起施行。