Public institutions. The Audit Bureau is mainly responsible for the audit supervision of local government departments and all enterprises and institutions, and belongs to the government administrative institutions. Civil servants are public officials who are responsible for the overall management of economic and social order and national public resources and ensuring the performance of relevant obligations stipulated by national laws. Audit institutions may, according to the needs of their work and with the approval of the people's government at the corresponding level, set up dispatched offices within their audit jurisdiction, and the dispatched offices shall conduct audit work according to law within the scope authorized by the audit institutions. In addition, the governments of Hong Kong and Macao Special Administrative Regions have established audit offices in accordance with their basic laws; There are also audit institutions in Taiwan Province Province.