_d._ The auditing of special funds: As a rule, the institutes in charge of special funds have from time to time submitted their reports on their receipts and disbursements to the Ministry. Since 1939, the Ministry has also sent delegates to examine strictly these funds. _e._ Itinerant auditing: The present economic conditions do not permit the Ministry to establish auditing offices in all the government-owned concerns. But itinerant auditing, after the model of circuit courts, has been introduced since 1939. The Suchow-Kunming and Yünnan-Burma Railways have been thus examined. The provincial offices have also applied this system to the business offices. _f._ The visiting auditing: The system of visiting auditing has been developed gradually. Delegates have been stationed in Sufferers' Relief Committee, City Government of Chungking, Ministry of Finance, Ministry of Economics, and Ministry of Communications. Other delegates have been sent out to visit some selected offices who have submitted their accounting reports. _g._ The supervision of the revenue of government offices: Salt Tax and Commodities Tax have been scrutinized. _h._ The supervision of clothing, provisions, and other military supplies: Since the outbreak of war, the amount of clothing, provisions, etc. purchased by the military authorities has greatly increased. The delegates from the Ministry are always present on the occasions of signing contracts, announcing the bids, deciding the winning bidder, and delivering the goods. If the supplies are purchased in the provinces, the provincial offices are in charge of the supervision. _i._ The supervision of mass purchase and constructions: The delegates from the Ministry or its provincial offices are always present on the occasions of signing contracts, announcing the bids, deciding the winning bidder, and delivering the goods or completing constructions when there are any mass purchases or sales of government-owned property or any construction work. _j._ The financial scrutiny of the war-time provisional organizations: There are huge sums of receipts and disbursements in such organizations as the "Joint Emergency Air Raid Relief Office of Chungking" and the general office of the "National Committee for Soldiers' Comfort," so that their auditing affairs are made the charge of the delegates from the Ministry. _k._ The supervision of the payment, preservation, and usage of contributions of all sorts: National Salvation Bonds, Aviation Contribution, and all other contributions donated by the Chinese at home and abroad have been scrutinized by the Ministry delegates. Many considerable results have been achieved since the execution of the above items from January 1939, to date. The "Auditing Plan for 1941" has already been prepared by the Ministry. When it is passed by the Supreme National Defense Council, it will come into force from January of next year.