Departments & Organization
Updated: 2024-12-04    Soure:International Cooperation Department

CNAO headquarters has an authorized establishment of 485 persons with 22 functional departments, 12 of which are auditing departments and 10 are general administrative and service departments.

CNAO has also 10 affiliated entities whose staff are not classified as civil servants.

Catering to the demand of audit work, CNAO established 30 out-posted offices stationed in ministries, agencies of the State Council and state-owned enterprises, with an authorized establishment of 558 persons. CNAO also has regional offices in 18 largest cities with an authorized establishment of 2,387 persons. Both offices stationed in the ministries and regional offices are directly administered by CNAO with their audit work as well as personnel, financial and material resources being subject to the allocation and management of CNAO. And they shall report to Auditor General of CNAO on their work and are subject to professional guidance and management of auditing departments of CNAO on relevant audit issues.

Audit offices out-posted in the ministries audit government and financial revenues and expenditures of departments and direct subordinate entities of the State Council as well as their Beijing-based affiliated units.

Regional offices of CNAO are responsible for auditing final account of public finance at the provincial level, revenues and expenditures of local branches of Customs, State Administration of Taxation and the Central State Treasury, assets, liabilities, profits and losses of branches of state monetary institutions and state-owned enterprises, revenues and expenditures of institutions which are directly subordinated to departments of the State Council as well as budget implementation and final accounts of key state construction projects.