The Auditor General shall be the administrative leader of CNAO. Since the establishment of CNAO in 1983, five prestigious financial experts have assumed the position of Auditor General in succession.
The First Auditor General
Mr. Yu Mingtao
June 1983 ~ March 1985
The Second Auditor General
Mr. Lu Peijian
March 1985 ~ May 1994
The Third Auditor General
Mr. Guo Zhenqian
May 1994 ~ March 1998
The Fourth Auditor General
Mr. Li Jinhua
March 1998 ~ March 2008
The Fifth Auditor General
Mr. Liu Jiayi
March 2008 ~ present
CNAO headquarter has an authorized establishment of 712 persons with 16 functional departments, five of which belong to general service and the others audit work units.
CNAO has also established 7 logistics service units and affiliated institutions whose staff is not classified as civil servants.
Catering to the demand of audit work, CNAO dispatches 25 audit offices to departments and direct subordinate undertakings of the State Council with an authorized establishment of 300 persons. CNAO has also established resident offices in China’s 18 largest cities with an authorized establishment of 2,680 persons. Both dispatched audit offices and resident offices are directly administered by CNAO with their audit work as well as human, financial and material resources being subject to the allocation and management of CNAO. Such offices shall report to Auditor General of CNAO on their work and they are subject to professional guidance and management of competent departments of CNAO on relevant audit issues.
Dispatched audit offices are entitled to audit government and financial revenues and expenditures of departments and direct subordinate undertakings of the State Council as well as their Beijing-based affiliated units.
Resident 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 undertakings which are directly subordinated to departments of the State Council as well as budget implementation and final accounts of key state construction projects.
Please see attached organizational chart of CNAO.
Organizational Chart of CNAO
CNAO’s Resident Offices
* Jing-Jin-Ji Resident Office * Jinan Resident Office
* Taiyuan Resident Office * Xi’an Resident Office
* Shenyang Resident Office * Lanzhou Resident Office
* Harbin Resident Office * Kunming Resident Office
* Shanghai Resident Office * Chengdu Resident Office
* Nanjing Resident Office * Changsha Resident Office
* Wuhan Resident Office * Shenzhen Resident Office
* Guangzhou Resident Office * Changchun Resident Office
* Zhengzhou Resident Office * Chongqing Resident Office
Audit Offices Dispatched by CNAO
l Foreign Affairs Audit Office
l Development and Statistics Audit Office
l Education Audit Office
l Science and Technology Audit Office
l Industry Audit Office
l Ethnic and Religious Affairs Audit Office
l Security and Justice Audit Office
l Supervision and Personnel Audit Office
l Civil Affairs and Social Security Audit Office
l Finance, Tax and Customs Audit Office
l Resources and Environmental Protection Audit Office
l Construction Audit Office
l Transportation Audit Office
l Agriculture, Forestry and Water Resources Audit Office
l Trade Audit Office
l Culture and Sports Audit Office
l Public Health and Medicine Audit Office
l State-Owned Assets Supervision and Administration Audit Office
l Economic Law Implementation Audit Office
l Media and Communication Audit Office
l Press and News Audit Office
l Tourism and Overseas Chinese Affairs Audit Office
l Science and Engineering Audit Office
l Seismological and Meteorological Audit Office
l Publicity Audit Office
CNAO’s Affiliated Institutions
l Internal Service Bureau
l IT Center
l Audit Research Institute
l Auditors’ Training Center
l Audit Service Center for Foreign Loan and Assistance Projects
l China Auditing (newspaper office)
China Modern Economic Publishing House
CNAO’s Resident Offices