When budget and settlement is submitted to the council, after explanation of the head, they are sent to the standing committee. The standing committee would pre-deliberate after listening to concerned chief officials, and should report the result to chairman. The chairman would send report to the special committee on budget and accounts. In the special committee on budget and accounts, would summon chief officials and listen their explanation. If it is necessary, coefficient adjustment small committee should be constructed. In this committee, budget and settlement deliberation would be completed, and send it to the main meeting. In the main meeting, special committee chairman would explain, and after that representatives would discuss and then vote.