中华人民共和国预算法（二）

riginal approved balanced budgets or making an increase of the debts to be borrowed as compared with the original approved budget.

　　In case a decision is made in violation of the provisions of the pre ceding paragraph， the people's congress or the standing committee of the people's congress at the corresponding level or the governments at higher levels shall order a change or annulment of the decision.

　　Article 56 Changes in budgetary revenues and expenditures caused by funds returned or subsidies granted by governments at higher levels in the course of budget implementation shall not be regarded as budget adjustments. The local governments at or above the county level shall， on receipt of returned funds or subsidies， report the relevant situations to the standing committees of the people's congresses at the corresponding levels， The governments of townships， nationality townships or towns shall， on receipt of returned funds or subsidies， report the relevant situations to the people's congresses at the corresponding levels.

　　Article 57 The budgetary expenditures of a department or unit shall be implemented according to the budget items. Any necessary transfer of budgetary funds under different budget items must be reported for approval in accordance with the provisions of the department of finance under the State Council.

　　Article 58 After the budget adjustment plan of a local government at any level has been approved， the government at the corresponding level shall report such plan to the government at the next higher level for the record.

　　Chapter VIII Final Accounts

　　Article 59 Draft final accounts shall be compiled by governments at various levels， various departments and units in accordance with the schedule prescribed by the State Council at the end of each budgetary year.

　　The concrete matters concerning the compilation of the drat final accounts shall be arranged by the department of finance under the State Council.

　　Article 60 The compilation of the draft final accounts must conform to the laws and administrative rules and re

gulations and ensure the accuracy in accounting revenues and expenditures， the completeness of the contents and the prompt submission.

　　Article 61 A department shall examine， verify and totalize the draft final accounts of all units subordinate to it and then compile draft final accounts of its own and shall， within the prescribed time limit. submit such draft to the financial department of the government at the corresponding level for examination and verification.

　　The financial department of a government at any level shall， in examining and verifying the draft final accounts of all departments at the corresponding level， have the power to correct any inconformity with the provisions of the laws and administrative rules and regulations.

　　Article 62 The financial department under the State Council shall compile the draft of the central final accounts， and submit the draft to the State Council for examination and decision， and then the State Council shall submit it to the Standing Committee of the National People's Congress for examination and approval.

　　The financial department of a local government at or above the county level shall compile the draft final accounts at the corresponding level and submit the draft to the government at the corresponding level for examination and decision， and the government at the corresponding level shall submit it to the standing committee of the people's congress at the corresponding level for examination and approval.

　　The government of a township， nationality township or town shall compile the draft final accounts at its own level and submit the draft to the people's congress at that level for examination and approval.

　　Article 63 After the final accounts of the government at any level has been approved， the relevant financial department shall give an official written reply concerning the final accounts to all departments at the corresponding level.

　　Article 64 A local government at any level shall report its approved final accounts to the government at the next higher level for the record.

　　Article 65 In case a government at or above the county level judges that the final accounts submitted for the record by a government at the next lower level in accordance with the provisions of Article 63 of this Law contravene the laws or administrative rules and regulations or contain other inappropriatenesses and the resolution approving the final accounts has to be cancelled， the State Council and the local government at or above the county level shall submit the matter to the standing committee of the people's congress at the corresponding level for deliberation and decision； if a decision is made on its cancellation after deliberation， the standing committee of the people's congress at the said next lower level shall instruct the government at the corresponding level to recompile the draft final accounts in accordance with the provisions of this Law， and then submit the draft to the standing committee of the people's congress at the corresponding level for examination and approval.

　　Chapter IX Supervision

　　Article 66 The National People's Congress and its Standing Committee exercise supervision over the central and local budgets and final accounts.

　　A local people's congress at or above the county level and its standing committee exercise supervision over the budget and final accounts of the governments at the corresponding and lower levels.

　　The people's congress of a township， nationality township or town exercises supervision over the budget and final accounts of the government at the corresponding level.

　　Article 67 A people's congress at any level and the standing committee of the people's congress at or above the county level have the power to conduct investigations of major issues or specific questions concerning the budget or final accounts； governments， departments， units o

r individuals concerned shall truthfully report the situations and provide the necessary materials.

　　Article 68 When the people's congresses at various levels and the standing committees of the people's congresses at or above the county level are in session， deputies to the people's congresses or members of the standing committees may， in accordance with the procedures prescribed by law， raise questions or address inquiries concerning the budgets or final ac counts to the relevant governments or financial departments， which must promptly answer the questions or inquiries.

　　Article 69 A government at any level shall， at least twice within each budgetary year， make reports on the budget implementation to the people's congress at the corresponding level or its standing committee.

　　Article 70 A government at any level shall supervise the budget implementation by the governments at lower levels； A government at lower levels shall regularly make reports on the budget implementation to the government at the next higher level.

　　Article 7l The financial department of a government at any level shall be responsible for supervision over and inspection of the budget implementation by all departments at the corresponding level and their subordinate units， and shall make reports on the budget implementation to the government at the corresponding level and the financial department of the government at the next higher level.

　　Article 72 The auditing department of a government at any level shall exercise auditing supervision over the budget implementation and final accounts of all departments and units at the corresponding level and the governments at lower levels.

　　Chapter X Legal Responsibility

　　Article 73 Where a government at any level， without an approval afforded in accordance with the law， arbitrarily alters its budget， thus making total expenditures exceed total revenues in the original approved balanced budget or making an increase of the debts to be borrowed as compared with the original approved budget， the person in charge and other persons who are held directly responsible shall be investigated for administrative responsibility.

　　Article 74 In case the Treasury funds are arbitrarily drawn upon or the funds already put in the Treasury are appropriated by other means in violation of the provisions of the laws or administrative rules and regulations， the financial department of the government shall order the return or recovery of such funds to the Treasury， and the authorities at higher levels shall give administrative sanctions to the person in charge and other persons who are held directly responsible.

　　Article 75 In case budgetary revenues are concealed， or non budgetary expenditures are treated as budgetary expenditures， the government at the next higher level or the financial department of the government at the corresponding level shall order the correction of such acts and the authorities at higher levels shall give administrative sanctions to the person in charge and other persons who are held directly responsible.

　　Chapter XI Supplementary Provisions

　　Article 76 The people's governments at various levels， all departments and units shall strengthen the management of non-budgetary funds. Measures for the management of non-budgetary funds shall be fromulated separately by the State Council. People's Congresses at various levels shall strengthen supervision over the use of non-budgetary funds.

　　Article 77 The management of budgets in the national autonomous areas shall comply with the relevant provisions of the Law on Regional National Autonomy； In the absence o

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