Article 109 Auditing bodies are established by local people’s governments at and above the county level. Local auditing bodies at various levels independently exercise their power of supervision through auditing in accordance with the law and are responsible to the people’s government at the corresponding level and to the auditing body at the next higher level.

　　第一百一十條 地方各級人民政府對本級人民代表大會負(fù)責(zé)并報告工作?？h級以上的地方各級人民政府在本級人民代表大會閉會期間，對本級人民代表大會常務(wù)委員會負(fù)責(zé)并報告工作。

　　Article 110 Local people’s governments at various levels are responsible and report on their work to people’s congresses at the corresponding levels. Local people’s governments at and above the county level are responsible and report on their work to the standing committees of the people’s congresses at the corresponding levels when the congresses are not in session.

　　地方各級人民政府對上一級國家行政機(jī)關(guān)負(fù)責(zé)并報告工作。

　　Local people’s governments at various levels are responsible and report on their work to the state administrative organs at the next higher level.

　　全國地方各級人民政府都是國務(wù)院統(tǒng)一領(lǐng)導(dǎo)下的國家行政機(jī)關(guān)，都服從國務(wù)院。

　　Local people’s governments at various levels throughout the country are state administrative organs under the unified leadership of the State Council and are subordinate to it.

　　第一百一十一條 城市和農(nóng)村按居民居住地區(qū)設(shè)立的居民委員會或者村民委員會是基層群眾性自治組織。居民委員會、村民委員會的主任、副主任和委員由居民選舉。居民委員會、村民委員會同基層政權(quán)的相互關(guān)系由法律規(guī)定。

　　Article 111 The residents committees and villagers committees established among urban and rural residents on the basis of their place of residence are mass organizations of self-management at the grass-roots level. The chairman, vice-chairmen and members of each residents or villagers committee are elected by the residents. The relationship between the residents and villagers committees and the grass-roots organs of state power is prescribed by law.