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When calculating the shares of various expenditures in total expenditures, both budgetary and extrabudgetary expenditures were included.
For instance, since the 1980s, local governments' extrabudgetary revenues in tax and fiscal systems increased significantly, and the institutional oversight of fiscal expenditures weakened.
The tax-sharing system tightened up local governments' extrabudgetary revenue, but their continuing fiscal expenditures in the same manner brought about major debts for local governments (Zhou 2012).
In addition, since local governments could easily extract rich rents from a relatively small number of coal enterprises and from extrabudgetary fees and charges, the budgets of coal-rich local governments are subject to little scrutiny from local People's Congresses.
Funds for the temporary positions have different origins, including extrabudgetary government allocations, revenues generated through user fees, or savings from positions left empty due to retirements or administrative leaves.
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CEO of Professional Science Editing for Scientists @ prosciediting.com