Regulations on Examining and Approving National Economic and Social Development Plan and Budget by the Shenzhen Municipal People' s Congress

(Adopted at the Third Meeting of the Second Shenzhen Municipal People' s Congress on April 26, 1997. Revised in accordance with the Decision on Amending the Regulations on Examining and Approving National Economic and Social Development Plan and Budget by the Shenzhen Municipal People' s Congress adopted at the Second Meeting of the Third Shenzhen Municipal People' s Congress on March 31, 2001. Approved at the Twenty-Sixth Meeting of the Standing Committee of the Ninth People' s Congress of Guangdong Province on May 31,2001.)

Chapter 1  General Provisions

  Article 1 In accordance with the Constitution of the People' s Republic of China, the Organic Law of the People' s Republic of China on the People' s Congresses and People' s Governments at All Local Levels, and in combination with the actual circumstances of Shenzhen, these regulations are enacted to ensure the Shenzhen Municipal People' s Congress and its Standing Committee to correctly perform their powers and functions granted by the Constitution and laws, and standardize the procedures of examination and approval on the plan for national economic and social development and budget of Shenzhen, as well as the report on their implementation.

Article 2 The Shenzhen Municipal People' s Congress (hereinafter referred to as the Municipal People' s Congress) shall examine and approve the long-term program, the five-year plan and the annual plan for national economic and social development, the annual plan for the Government investment projects( hereinafter referred to as  plans), the budget, and the report on their implementation.

When the Municipal People' s Congress is not in session, the Standing Committee of the Municipal People' s Congress (SCMPC) shall examine and approve the partial necessary adjustments of the annual plan, the plan for the Government investment projects and the budget of this level during their implementation, and the final accounts of this level.

Article 3 The Shenzhen Municipal People' s Congress and its Standing Committee shall follow the principles of science, authenticity, legitimacy, benefit, prediction and reflection of public finance, when they examine the plan for national economic and social development, the plan for the Government investment projects and the budget.

Article 4 The Municipal People' s Government shall be responsible for drawing up plans and budget draft.

The Municipal People' s Government shall finish drawing up plans and the budget draft before the beginning of the fiscal year.

Article 5 Plans and the budget draft shall have legal validity upon approval, and shall not be changed unless through legal procedures.

Chapter 2  The Initial Examination of Plans and the Budget

 Article 6 The Plan and Budget Committee of the Municipal People' s Congress (hereinafter referred to as the Plan and Budget Committee) shall make initial examination on plans and the budget before the Municipal People' s Congress holds a meeting.

 Article 7 The plan and finance departments of the Municipal People' s Government shall report to the Plan and Budget Committee the situation of drawing up plans and the budget in time, and submit to it the following materials for examination one and half months before the Municipal People' s Congress holds a meeting:

(1) The annual plan draft or the initial scheme of the draft, including desired aims, important targets, major policies and measures and the investment plan for key construction projects;

(2) The annual plan draft for the Government investment projects or the initial scheme of the draft, including the plan form of the Government investment projects classified according to trades and the plan form of the Government investment projects in details;

(3) The budget draft or the initial scheme of the draft, including general form of revenue and expenditure of listed fund to headings and important listed items, the budget form of the governmental funds of this level, the budget of revenue and expenditure of all departments, the expenditure form of the financial return from higher level and the expenditure form of the financial subsidy to lower level divided according to categories;  

(4) The five-year plan draft and the long-term program draft or the initial schemes of the drafts, including desired aims, important targets, major policies and measures, the development program of important trades, the economic development program of major area and the investment plan for major construction projects;

(5) Other materials required for the initial examination.

Article 8 The Plan and Budget Committee shall find out the situation of drawing up plans and the budget in time, and investigate and find out opinions of related departments and units on plans and the budget arrangement. It may organize or entrust special organ to carry out demonstration of related professional issues in the plans or the budget, and it may organize a hearing if necessary.

Article 9 The Plan and Budget Committee shall hold a plenary meeting to make an initial examination. The chief leading persons of the plan and finance departments of the Municipal People' s Government shall attend the meeting as nonvoting participants to introduce main contents of the plan drafts and the budget draft, and answer inquiries of members of the Plan and Budget Committee.

Article 10 After the initial examination finishes, the Plan and Budget Committee shall inform the plan and finance departments of the examination opinions, and report the examination results to the SCMPC or the meeting of directors of the SCMPC (hereinafter referred to as the meeting of directors).

Chapter 3  Examination and Approval of the Plans and Budget

Article 11 The Municipal People' s Government shall submit the following materials to the SCMPC twenty days before the Municipal People' s Congress holds a meeting:

(1) The implementation information of the plans of last term and the report on the drafts of the plans of this term;

(2) The drafts of the plans;

(3) The implementation information of the last year' s plan for the Government investment projects, and the report on this year' s plan draft for the Government investment projects;

(4) The plan draft for the Government investment projects;

(5) The implementation information of the last year' s budget and the report on this year' s budget draft;

(6) The budget draft.

 The SCMPC shall distribute the materials listed in the above paragraph to all deputies to the Municipal People' s Congress ten days before the Municipal People' s Congress holds a meeting. The mid-term and long-term plan drafts and their reports shall be distributed to all deputies to the Municipal People' s Congress fifteen days before the Municipal People' s Congress holds a meeting.

  Article 12 The plenary meeting of the Municipal People' s Congress shall hear the reports of the Municipal People' s Government on the plan drafts and the budget draft, and deliberate them.

  Deliberations may be carried out in such forms as group deliberation, special deliberation, delegation deliberation and meeting deliberation.

  Article 13 The examination of the plan drafts shall center on the following contents:

(1)    Whether the guiding ideologies of drawing up plans accord with the lines, guiding principles and policies of the CPC and the state, and whether the drawing up of plans reflects the practical demands of the economic life and social development in this city;

(2) Whether major aims and targets arranged in the plans accord with the determined guiding ideologies;

(3) Whether measures of the arrangements of plans link up the determined aims and targets, accord with provisions of the state laws and policies and are feasible;

(4) The solution measures to the hot issues universally concerned by people;

(5) The investment projects of fixed assets, which have important influences on economic and social development and the ecological environment of this local area, or need larger investment amount.

Article 14 The examination of the plan for the Government investment projects shall center on the following contents:

  (1) Whether the guiding ideologies of drawing up the plan for the Government investment projects accord with the lines, guiding principles and policies of the CPC and the state, and the drawing up of the plan reflects the practical demands of the economic life and social development in this city;

(2)    Whether the drawing up of the plan for the Government investment projects accords with the Regulations on the Administration of the Shenzhen Municipal Government Investment Projects and the provisions of related laws and regulations;

(3)    Whether the investment structure is reasonable and the investment centers on the fundamental and public welfare projects;

(4)    Whether the capital arrangement is appropriate.

  Article 15 The examination of the budget plan shall center on the following contents:

(1) Whether the guiding ideologies of drawing up the budget accord with the lines, guiding principles and policies of the CPC and the state, and whether the drawing up of the budget reflects the practical demands of the economic life and social development in this city;

  (2) Whether the drawing up of the budget accords with the Budget Law and requirements of related laws and regulations, and whether the structure of the budget is reasonable;

  (3) Whether the drawing up of the budget reflects the principles of keeping expenditures within the limits of income and the balance between expenditure and revenue;

(4) Whether the drawing up of the budget revenue has the conditions of concealing and making less and false list; 

(5) Whether the drawing up of the budget expenditure is reasonable, follows the guiding principles of practicing strict economy and building up the country through thrift and hard work, and the principles of overall consideration, the order of importance and urgency and insurance of key points, and whether the capital arrangement on hot issues concerned by people is appropriate.

Article 16 When the meeting of the Municipal People' s Congress deliberates the plan drafts and the budget draft, deputies to the Municipal People' s Congress may propose inquiries on related issues. The leaders of the Municipal People' s Government and responsible persons or working staff of related departments shall visit deputies to hear opinions and answer inquiries.

Ten or more deputies to the Municipal People' s Congress may jointly put forward proposals of questioning the Municipal People' s Government and its working departments in written form regarding issues related to the plans and the budget.

Article 17 When the Municipal People' s Congress is in session, the Plan and Budget Committee shall hold a plenary meeting, and submit to the Presidium the report on the examination result of the plan drafts and the budget draft in accordance with the deliberation opinions of the Municipal People' s Congress.

The report on the examination result shall include the following contents:

(1) The evaluation of the implementation of the plans and budget of last term;

(2) Whether the arrangements of plans and budget of this term are legitimate and appropriate;

(3) Whether the measures to be taken by the Municipal People' s Government to ensure the realization of the plans and budget are feasible;

(4) Opinions on amending the plan drafts and the budget draft and suggestions on realizing the plans and budget;  

(5) Other contents required to report.

The report on the examination result shall be printed for distribution at the session upon deliberation and adoption of the Presidium, which shall submit the resolution drafts of the plans and budget to the plenary session for vote.

Article 18 When the Municipal People' s Congress is in session, the Presidium, the SCMPC, any related special committee or the Municipal People' s Government may propose to the Municipal People' s Congress amendments of the plan drafts and the budget draft. The Presidium shall decide to submit them to the Municipal People' s Congress for deliberation, or submit them to the Plan and Budget Committee to review and put forward reports. The Presidium shall then deliberate and decide to submit them to the plenary session for vote.

Ten or more deputies to the Municipal People' s Congress may jointly propose to the Municipal People' s Congress amendments of the plan drafts and the budget draft, which the Presidium shall decide whether to put them on the agenda of the plenary session, or submit them to the Plan and Budget Committee to review and put forward the opinions of whether to put them on the agenda. The Presidium shall then decide whether to put them on the agenda.

  Amendments shall contain detailed explanations on the proposed matters and reasons. Amendments proposing to increase expenditure shall contain the specific schemes of increasing revenue or decreasing other expenditures.

  Article 19 If the Presidium decides to submit the amendment proposals of the plan drafts and the budget draft to the plenary session for vote, the plenary session shall vote on amendment proposals of the plan drafts and the budget draft, and then vote on the resolution drafts of the plans and budget.

The Municipal People' s Government shall amend the plans and budget in accordance with the resolutions after the amendment proposals are adopted.

Article 20 The resolutions of the plans and budget approved by the Municipal People' s Congress and the report of the Plan and Budget Committee on the examination result agreed in the resolutions shall be made public together.

Article 21 After the plan for the Government investment projects and budget are approved, the plan and finance departments of the Municipal People' s Government shall submit them to the Plan and Budget Committee for record within a month.

Article 22 Before the plan drafts and the budget drafts are approved, if necessary, the Municipal People' s Government may submit to the SCMPC prearranged schemes of the Government investment projects before January 15 of each year. Prearranged projects shall be the projects of extended construction in principle.

The Municipal People' s Government shall organize to implement the prearranged schemes upon the examination and agreement of the SCMPC.

Prearranged schemes shall become invalid after the annual plan and budget are approved. The capital for the Government investment projects shall be arranged according to the plan and budget approved by the Municipal People' s Congress.

Chapter 4  Examination and Approval of partial adjustments of the Plans and Budget

  Article 23 If the following items need to be adjusted during the implementation of the plans and budget, the Municipal People' s Government shall draw up schemes of adjustments to submit to the SCMPC for examination and approval:

(1)      Necessary partial adjustments of the long term program, five-year plan or annual plan;

(2)    Matters which shall be reported to the SCMPC for examination and approval in accordance with the Regulations on the Administration of the Shenzhen Municipal Government Investment Projects;

(3)    Adding expenditure by using extra revenue and other adjustments on budgeting;

(4)    Adjustments of major expenditure for agriculture, education, science and technology, and the protection of environment.

  Article 24 When the plan and finance departments of the Municipal People' s Government draw up schemes of adjustments, they shall ask for the opinion of the SCMPC and submit the main contents of the adjustment schemes of the plans and budget to the Plan and Budget Committee for the initial examination twenty days before the SCMPC holds a meeting.

 The Plan and Budget Committee shall submit the report on the initial examination after it carries out the initial examination.

  Article 25 The Municipal People' s Government shall submit the adjustment schemes of the plans or budget to the SCMPC ten days before the SCMPC holds a meeting. The SCMPC shall distribute the schemes mentioned above to its members seven days before the meeting is held.

Article 26, The SCMPC shall hear the report of the Municipal People' s Government on the adjustment schemes of the plans or budget and the report of the Plan and Budget Committee on the initial examination, and make deliberation at its meeting.

Article 27 The meeting of directors may submit amendments on schemes of adjustments to the SCMPC, which shall deliberate on them at its meeting; any special committee of the Municipal People' s Congress or the Municipal People' s Government may submit to the SCMPC amendments on the schemes of adjustments, which the meeting of directors shall decide to submit to the meeting of the SCMPC for deliberation; five or more members of the SCMPC may jointly submit to the SCMPC amendments on the adjustment schemes, which the meeting of directors shall decide to submit to the meeting of the SCMPC for deliberation.

If the meeting of directors decides to submit amendments to the plenary meeting of the SCMPC for vote, the amendments shall be voted on ahead of the resolution drafts of schemes of adjustments.

Article 28 The change of the budget revenue and expenditure in implementation, which is caused by the return or subsidy from the higher governments, shall not belong to the adjustment of budget. The Municipal People' s Government shall provide related information to the SCMPC, after it accepts the return or subsidy.

Chapter 5  Examination and Approval of Final Accounts

  Article 29 After the budget year ends, the finance department of the Municipal People' s Government shall draw up the draft of final accounts of this level in time, and report the draft to the Municipal People' s Government, which shall submit the draft to the SCMPC for examination and approval after it examines and decides on the draft.

 The heading items of final accounts shall be listed in the draft of final accounts of this level.

  Article 30 The auditing department of the Municipal People' s Government shall report the auditing result of the implementation of the budget of this level and other financial revenue and expenditure, and submit related materials to the Plan and Budget Committee thirty days before the SCMPC holds a meeting.

  The finance department of the Municipal People' s Government shall report the situation of drawing up the draft of final accounts of this level, and submit the draft of final accounts of this level and materials of final accounts required for the examination to the Plan and Budget Committee thirty days before the SCMPC holds a meeting.

  Article 31 The Plan and Budget Committee shall make the initial examination of the draft of final accounts, and mainly on the following contents thereof:

(1) Whether the drawing up of the draft of final accounts accords with provisions of laws and regulations;

  (2) The situation of the completion of the budget revenue and expenditure;

  (3) Whether the deficit exists in the implementation of the budget;

(4) Whether the major expenditure has been guaranteed;

(5) The situation of settling and transferring accounts of the surplus of the budget.

  The Plan and Budget Committee shall submit the report on the initial examination of the draft of final accounts to the SCMPC, after the initial examination finishes.

  Article 32 The Municipal People' s Government shall submit the following materials to the SCMPC ten days before the SCMPC holds a meeting:

  (1) The draft of final accounts;

(2) The report on the draft of final accounts;

(3) The work report of the municipal auditing department on auditing the implementation of the budget of this level and other financial revenue and expenditure.

Article 33 The SCMPC shall hear the reports on the draft of final accounts and on the auditing work of the Municipal People' s Government and the report of the Plan and Budget Committee on the initial examination of the draft of final accounts, and make deliberation at its meeting.

Members of the SCMPC may propose questions or inquiries on related issues of final accounts in accordance with legal procedures, to which the Municipal People' s Government or its finance department shall give replies in time.

The SCMPC may organize hearing or carry out special investigation on major issues of the final accounts in accordance with laws, and make resolution in accordance with the result of the investigation.

Article 34 The finance department of the Municipal People' s Government shall, upon the examination and approval of the final accounts, give official and written replies on the final accounts to all departments within twenty days from the approval date, and submit the copy of the replied final accounts of all departments to the Plan and Budget Committee.  

Chapter 6  Supplementary Provisions

Article 35 These regulations shall become effective as of October 1, 2001.The Provisional Regulations on Examining and Approving National Economic and Social Development Plan and Financial Budget by the Shenzhen Municipal People' s Congress shall be abrogated simultaneously.

Article 36 "Plans" in these regulations mean the long-term program, the five-year plan and the annual plan for national economic and social development, and the annual plan for the Government investment projects, unless specially demonstrated.

Article 37 The Municipal People' s Congress or the SCMPC shall carry out the examination and approval of the budget and final accounts of the benefits of the municipal state-owned assets with reference to these regulations.

Article 38 The interpretation of these regulations shall be subject to the Presidium, when the Municipal People' s Congress is in session; or to the SCMPC, when the Municipal People' s Congress is not in session.