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。

属类：法学专业-中国法律-预算法

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.

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。

属类：法学专业-中国法律-预算法

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.

第七十条各级政府监督下级政府的预算执行;下级政府应当定期向上一级政府报告预算执行情况。

属类：法学专业-中国法律-预算法

Article 71 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.

第七十一条各级政府财政部门负责监督检查本级各部门及其所属各单位预算的执行;并向本级政府和上一级政府财政部门报告预算执行情况。

属类：法学专业-中国法律-预算法

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.

第七十二条各级政府审计部门对本级各部门、各单位和下级政府的预算执行、决算实行审计监督。

属类：法学专业-中国法律-预算法

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 held directly responsible shall be investigated for administrative responsibility.

第七十三条各级政府未经依法批准擅自变更预算，使经批准的收支平衡的预算的总支出超过总收入，或者使经批准的预算中举借债务的数额增加的，对负有直接责任的主管人员和其他直接责任人员追究行政责任。

属类：法学专业-中国法律-预算法

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 the higher levels shall give administrative penalties to the person in charge and other persons held directly responsible.

第七十四条违反法律、行政法规的规定，擅自动用国库库款或者擅自以其他方式支配已入国库的库款的，由政府财政部门责令退还或者追回国库库款，并由上级机关给予负有直接责任的主管人员和其他直接责任人员行政处分。

属类：法学专业-中国法律-预算法

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 penalties to the person in charge and other persons held directly responsible.

第七十五条隐瞒预算收入或者将不应当在预算内支出的款项转为预算内支出的，由上一级政府或者本级政府财政部门责令纠正，并由上级机关给予负有直接责任的主管人员和其他直接责任人员行政处分。

属类：法学专业-中国法律-预算法

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

第七十六条各级政府、各部门、各单位应当加强对预算外资金的管理。预算外资金管理办法由国务院另行规定。各级人民代表大会要加强对预算外资金使用的监督。

属类：法学专业-中国法律-预算法

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 of such stipulations in the Law on Regional National Autonomy, the relevant provisions of this Law and relevant regulations of the State Council shall apply.

第七十七条民族自治地方的预算管理，依照民族区域自治法的有关规定执行;民族区域自治法没有规定的，依照本法和国务院的有关规定执行。

属类：法学专业-中国法律-预算法

Article 78 The State Council shall, in accordance with this Law, formulate rules for its implementation.

第七十八条国务院根据本法制定实施条例。

属类：法学专业-中国法律-预算法

Article 79 This Law shall go into effect on January 1, 1995. The Regulations on the Management of State Budget, promulgated on October 21, 1991 by the State Council, shall be invalidated simultaneously.

第七十九条本法自1995年1月1日起施行。1991年10月21日国务院发布的《国家预算管理条例》同时废止。

属类：法学专业-中国法律-预算法