_i._ Supervision of the execution of the budgets; _ii._ Scrutiny of orders of receipt and payment; _iii._ Scrutiny of computations and balance sheets; _iv._ Control of illegal or unfaithful conduct in financial affairs. Two merits of the New Auditing Act should be mentioned. In the first place, emphasis has been laid upon visiting auditing. For instance, the work of internal checking is not limited to the supervision of the receipts and disbursements of the State Treasury by the scrutiny and indorsement of the receiving and paying orders; but even receiving and paying vouchers of Government offices have been made ineffective, unless scrutinized and indorsed by auditors stationed in the offices by the Ministry. Owing to the vastness of the area of China, and owing also to the limited number of workers available in this line, this system is not universally applicable. Only offices in which the work of receiving and paying is especially heavy find such auditors present. As for auditing, the Government offices were formerly obliged only to submit to the Ministry accounting reports which they themselves had prepared. It is different now. The New Act ordains that auditors should be sent out periodically by the Ministry to visit the Government offices and scrutinize their books and vouchers. Or in each year, some offices should be selected to be thus scrutinized. The duties of supervision were not clearly defined, but they now include the following items: (_a_) the supervision of the revenue and expenditures of the offices; (_b_) the scrutiny of cash, bills, and bonds in the offices; (_c_) the supervision of the construction of buildings and of the purchase or sale of the property attached to the offices; (_d_) the supervision of the drawing and repayment of bonds and the destruction of bonds returned; (_e_) joint-administration with the financial departments of other offices; and (_f_) the scrutiny of other administrative affairs related to finance. Secondly, the New Auditing Act ordains that the Ministry of Audit is directly responsible for the auditing of financial affairs of the offices of different ranks of the Central Government, while that of the local governments is under the charge of local auditing offices, subordinate to the Ministry. [A detailed narrative of the war-time work of the ministry is omitted.]