Chapter I — General Provisions
These Measures are formulated in accordance with the Budget Law and other relevant laws in order to standardise the administration of Hulian fiscal budgets, strengthen budgetary discipline and improve the efficiency with which public funds are used. Hulian applies full-calibre budget management: all government revenue and expenditure are included in the budget, and funds may not be withheld, misappropriated or collected and spent outside it.
Chapter II — Preparation and Execution
The people's governments of the provincial-level divisions and the departments of Hulian shall submit their budget proposals for the following year to the Ministry of Finance before the end of September each year. Once approved by the Hulian People’s Assembly, the budget may not be adjusted except through statutory procedures. Where additional expenditure is genuinely necessary during the year it shall be met by reallocating funds within the department's own budget, and no new borrowing may be undertaken.