Chapter VIII Final Accounts

第五十九条决算草案由各级政府、各部门、各单位，在每一预算年度终了后按照国务院规定的时间编制。

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.

编制决算草案的具体事项，由国务院财政部门部署。

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

第六十条编制决算草案，必须符合法律、行政法规，做到收支数额准确、内容完整、报送及时。

Article 60 The compilation of the draft final accounts must conform to the laws and administrative rules and regulations, and ensure the accuracy in accounting revenues and expenditures, the completeness of the contents and the prompt submission.

第六十一条各部门对所属各单位的决算草案，应当审核并汇总编制本部门的决算草案，在规定的期限内报本级政府财政部门审核。

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.

各级政府财政部门对本级各部门决算草案审核后发现有不符合法律、行政法规规定的，有权予以纠正。

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 unconformity with the provisions of the laws and administrative rules and regulations.

第六十二条国务院财政部门编制中央决算草案，报国务院审定后，由国务院提请全国人民代表大会常务委员会审查和批准。

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.

县级以上地方各级政府财政部门编制本级决算草案，报本级政府审查后，由本级政府提请本级人民代表大会常务委员会审查和批准。

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.

乡、民族乡、镇政府编制本级决算草案，提请本级人民代表大会审查和批准。

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.

第六十三条各级政府决算经批准后，财政部门应当向本级各部门批复决算。

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 the departments at the corresponding level.

第六十四条地方各级政府应当将经批准的决算，报上一级政府备案。

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.

第六十五条国务院和县级以上地方各级政府对下一级政府依照本法第六十四条规定报送备案的决算，认为有同法律、行政法规相抵触或者有其他不适当之处，需要撤销批准该项决算的决议的，应当提请本级人民代表大会常务委员会审议决定；

Article 65 In case a government at or above the county level verifies that the final accounts submitted for the record by 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 inappropriateness and the resolution approving the final accounts has to be canceled, 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;

经审议决定撤销的，该下级人民代表大会常务委员会应当责成本级政府依照本法规定重新编制决算草案，提请本级人民代表大会常务委员会审查和批准。

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.

第九章监督

Chapter IX Supervision

第六十六条全国人民代表大会及其常务委员会对中央和地方预算、决算进行监督。

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

县级以上地方各级人民代表大会及其常务委员会对本级和下级政府预算、决算进行监督。

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.

乡、民族乡、镇人民代表大会对本级预算、决算进行监督。

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.

第六十七条各级人民代表大会和县级以上各级人民代表大会常务委员会有权就预算、决算中的重大事项或者特定问题组织调查，有关的政府、部门、单位和个人应当如实反映情况和提供必要的材料。

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

第六十八条各级人民代表大会和县级以上各级人民代表大会常务委员会举行会议时，人民代表大会代表或者常务委员会组成人员，依照法律规定程序就预算、决算中的有关问题提出询问或者质询，受询问或者受质询的有关的政府或者财政部门必须及时给予答复。

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 accounts to the relevant governments or financial departments, which must promptly answer the questions or inquiries.

第六十九条各级政府应当在每一预算年度内至少二次向本级人民代表大会或者其常务委员会作预算执行情况的报告。

Article 69 A government at any level shall, at least twice within each budg

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