The Control _Yüan_ | |Committee on Administrative Procedure | |First Department [of the _Yüan_] | |Secretariat-------|Second Department The _Yüan_--|Advisers' Office |--------------------Office for Review Meeting |Board of |Third Department | Legislative |--------------------Special Delegates' | Study |Fourth Department Office |Office of |First | Regional Control | Section |Accounting--|Office of | Commissioners |----------| Room | Accounting |Ministry of Audit |Second | and | | Section |Statistics--| Statistics | |----------| Room ------------------- |President's Office | | |Office for the Receipt of Petitions Auditing Offices Auditing of Provinces Sub-Office THE WORK: 1. Acceptance of people's petitions and investigations: Number of petitions received in this period.... [Number is omitted from original report.] Number of cases in which delegates were sent out to investigate.... [Number omitted.] Number of cases in which other offices were charged to investigate.... [Number omitted.] (Those petitions which were either outside the function of control or false in the description of facts were remarked upon and preserved by the committees.) 2. Motions: Number of impeachments moved 121 Number of censures moved 149 Number of propositions moved 234 3. Supervisions of Civil Service Examinations: Number of Higher Examinations supervised 2 Number of Common Examinations supervised 5 Number of Special Examinations supervised 34 4. Supervisions of the relief of sufferers from natural calamities: Total number 5 5. Inspections: [A detailed enumeration of inspections performed and results accomplished is here omitted.] 6. Cooperation with other offices: [The detailed summary is omitted.] THE MINISTRY OF AUDIT: The functions of audit, as performed by the Ministry of Audit, are founded upon the Auditing Act. The old Auditing Act, however, is too tradition-bound and therefore inconvenient. The necessity of revision is especially pressing in war-time. In the spring of 1938, the Ministry prepared a draft Act and submitted it to the Legislative _Yüan_. The latter adopted this and published a New Auditing Act. According to the New Auditing Act, the Ministry is charged with three functions of internal checking (interior auditing), auditing (post-auditing) and supervision. These functions include: