Article 54 The governments at various levels shall, with regard to indispensable budget adjustments, work out plans for budget adjustments.
The adjustment plan of the central budget must be submitted to the Standing Committee of the National People's Congress for examination and approval.
The budget adjustment plans of the local governments at or above the county level must be submitted to the standing committees of the people's congresses at the corresponding levels for examination and approval.
The budget adjustment plans of the governments of townships, nationality townships or towns must be submitted to the people's congresses at the corresponding levels for examination and approval. No budget adjustment shall be made without due approval.
Article 55 In case budget adjustments are not approved, the governments at various levels shall not make any decisions making total expenditures exceed total revenues in the original approved balanced budgets or making an increase of the debts to be borrowed as compared with the original approved budget.