The Standing Committee of the people's congress at or above the county level shall supervise the implementation of the general budget at the corresponding level, the management of state-owned assets, the audit work and the rectification of problems found in the audit; Review and approve the budget adjustment plan and final accounts at the corresponding level; To revoke inappropriate decisions, orders and resolutions of the people's government at the same level and the people's congress at the next lower level and its Standing Committee on budgets and final accounts. Article 5 The Financial and Economic Committee of the people's congress at or above the county level shall conduct a preliminary examination of the draft budget at the corresponding level, the preliminary plan for the implementation of the budget of the previous year, the preliminary plan for the adjustment of the budget at the corresponding level and the draft final accounts at the corresponding level, and put forward preliminary examination opinions. Where the Standing Committee of the People's Congress sets up a Budget Working Committee, the Budget Working Committee shall assist the Financial and Economic Committee in undertaking specific work such as reviewing the draft budget, budget adjustment plan, draft final accounts, supervising budget implementation, auditing and rectification of problems found in the audit. Article 6 The people's congresses at or above the county level and their standing committees may conduct budget review and supervision by listening to and deliberating government special work reports, law enforcement inspections, inspections, special investigations, special inquiries, special deliberations, inquiries, investigations on specific issues, filing and examination of normative documents, budget networking supervision, satisfaction evaluation, etc. The people's government and relevant departments, units and individuals shall truthfully report the situation and provide necessary materials. Article 7 The Standing Committee of the people's congress at or above the county level shall establish a budget network supervision system. The people's governments at or above the county level shall strengthen the construction of budget informatization, and promote the networking of data information systems of finance, development and reform, taxation, social security, medical insurance, state-owned assets, natural resources, statistics, auditing and other departments with the budget networking supervision system of the Standing Committee of the people's congress at the corresponding level. Eighth people's governments at or above the county level and their relevant departments shall, three days before the meeting of the people's congress at the corresponding level, send the official text of the draft budget to the Standing Committee of the people's congress at the corresponding level and report.
The people's governments at or above the county level and their relevant departments shall, seven days before the meeting of the Standing Committee of the people's congress at the corresponding level, send the official text of the budget adjustment plan and report, the report on the budget implementation in the previous stage of this year, the draft final accounts and reports, the audit report on budget implementation and other financial revenues and expenditures, and the report on the rectification of problems found in the audit to the Standing Committee of the people's congress at the corresponding level. Article 9 During the sessions of the people's congresses at or above the county level and their standing committees, necessary time shall be ensured to review the budget, final accounts, budget implementation, budget adjustment, audit work and rectification of problems found in the audit. The relevant departments of the people's government at the corresponding level shall organize personnel to attend the meeting as nonvoting delegates, listen to opinions and suggestions, and answer questions. The opinions and suggestions put forward shall be given timely written feedback. Article 10 The deliberation opinions of the members of the Standing Committee of the people's congress at or above the county level on the draft final accounts and reports, budget implementation reports, audit reports, reports on rectification of audit findings, special audit reports and other relevant reports shall be submitted to the people's government at the corresponding level for study and handling. The people's governments at or above the county level shall submit a written report to the Standing Committee of the people's congress at the corresponding level within two months. Eleventh people's congresses at or above the county level and their standing committees shall perform their duties of budget examination and supervision according to law, establish and improve the budget examination and supervision system, and strengthen the budget examination and supervision institutions, team building and personnel training. Article 12 The Standing Committee of the people's congress at or above the county level shall establish a mechanism to listen to the opinions and suggestions of deputies to the National People's Congress and all sectors of society before the budget review, and select deputies to the National People's Congress as budget liaison representatives to participate in the budget review and supervision; Experts with professional qualifications and third-party intermediaries can be hired to provide assistance for budget review and supervision.
The Financial and Economic Committee may solicit the opinions of other special committees and working bodies of the Standing Committee during the preliminary budget review stage, and other special committees and working bodies of the Standing Committee may put forward opinions and suggestions or special review opinions to the Financial and Economic Committee on the preliminary budget plan, transfer payment funds and policies of relevant departments.