When a bill for budget and settlement is submitted to the local council, a special committee on budget and settlement is formed. After the head of the local government enunciates the proposition, the bill is submitted to the competent standing committee. The heads of the relevant department and division express their opinions on it to the standing committee and then a preliminary examination is conducted. The result of the examination is reported to the chairman of the local council. Then the chairman attaches the report and submits the bill to the special committee on budget and settlement. The heads of the relevant department and division are asked to attend and explain the bill to the special committee on budget and settlement. And a budget adjustment subcommittee is organized if necessary and the budget and settlement plan is completed and submitted to the plenary session. At the plenary session, the chairman of the special committee on budget and settlement gives a review report, and the agenda is questioned, discussed, and decided.