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.

　　第一百一十条 地方各级人民政府对本级人民代表大会负责并报告工作。县级以上的地方各级人民政府在本级人民代表大会闭会期间，对本级人民代表大会常务委员会负责并报告工作。

　　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.

　　地方各级人民政府对上一级国家行政机关负责并报告工作。

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

　　全国地方各级人民政府都是国务院统一领导下的国家行政机关，都服从国务院。

　　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.

　　第一百一十一条 城市和农村按居民居住地区设立的居民委员会或者村民委员会是基层群众性自治组织。居民委员会、村民委员会的主任、副主任和委员由居民选举。居民委员会、村民委员会同基层政权的相互关系由法律规定。

　　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.