23. National Audit Office (NAO)
| Director: | Liu Jiayi |
| Vice Directors: | Linghu An Dong Dasheng Yu Xiaoming Shi Ai'zhong |
| Address: | 1 Beiluyuan, Zhanlanlu, Xicheng District, Beijing 100830 |
| Telephone: | 86-10-6830 -1628 |
| Facsimile: | 86-10-6833-0958 |
| Website: | www.audit.gov.cn |
| Departments: | General Office; Legal System; Public Finance Audit; Financial Audit; Administrative and Institutional Audit; Foreign Trade and Economic Cooperation Audit; Agriculture, Resources, and Environmental Protection; Social Security Audit; Fixed-Asset Investment; Foreign Capital Utilization Audit; Economic Responsibility Audit Bureau; Foreign Affairs; Personnel and Education Bureau; CCP Committee; Supervision Bureau; Retired Cadres Bureau |
According to the Constitution of China and the National Audit Law of 1994, the NAO is a financial supervisory agency that ensures the implementation of financial policies and economic laws. NAO audits the PRC budget, final accounts, the management of off-budget funds, and any other public revenues and expenditures. The agency also oversees the revenues and expenditures of central departments, funds managed by relevant departments of the State Council, the PBOC, and the assets, liabilities, profits, and losses of central monetary institutions. In addition, NAO assesses the assets, liabilities, profits, and losses of state-owned monetary organizations, state-owned enterprises (SOEs), and enterprises in which state funds predominate. Other responsibilities include auditing the revenues and expenditures of state nonprofit undertakings and state projects made possible by assistance or loans from international organizations or foreign governments; auditing budget implementation and final accounts of state construction projects; and auditing special funds such as social security funds and agricultural funds.
Return to PART V: State Council 27 Ministries and Commissions