and stipulating the detailed division of functions and powers between the Central Government and state administrative organs in provinces, autonomous regions and cities directly under central government jurisdiction; (5) drawing up and implementing plans for national economic and social development and state budgets; (6) directing and managing economic work, urban and rural development and ecological conservation; (7) directing and managing education, science, culture, health, sports and family planning work; (8) directing and managing work such as civil affairs, public security and judicial administration; (9) managing foreign affairs and concluding treaties and agreements with foreign countries; (10) directing and managing the development of national defense; (11) directing and managing ethnic affairs and protecting the equal rights of ethnic minorities and the power to self-govern of ethnic autonomous areas; (12) protecting the legitimate rights and interests of Chinese nationals overseas and protecting the lawful rights and interests of returned overseas Chinese nationals and the family members in China of Chinese nationals overseas; (13) changing or revoking inappropriate orders, directives and regulations issued by ministries or commissions; (14) changing or revoking inappropriate decisions and orders issued by local state administrative organs at all levels; (15) approving the geographic division of provinces, autonomous regions and cities directly under central government jurisdiction and approving the establishment and geographic division of autonomous prefectures, counties, autonomous counties and cities; (16) deciding, in accordance with the provisions of law, on entering a state of emergency in parts of provinces, autonomous regions and cities directly under central government jurisdiction; (17) reviewing and deciding on the staff size of administrative organs and, in accordance with the provisions of law, appointing or removing, training, evaluating, and awarding or punishing administrative personnel; and (18) other functions and powers accorded to it by the National People's Congress and the National People's Congress Standing Committee. Article 90 State Council ministers of ministries and ministers of commissions shall be responsible for the work of their departments, and shall convene and preside over ministerial meetings or general and executive commission meetings to discuss and decide on major issues in their departments' work. Ministries and commissions shall, in accordance with the law and the administrative regulations, decisions and orders of the State Council, issue orders and directives and promulgate regulations within the scope of their authority. Article 91 The State Council shall establish an audit office to conduct auditing oversight over the revenue and expenditure of all State Council departments and local governments at all levels, and over the revenue and expenditure of all state financial institutions, enterprises and public institutions. The audit office shall, under the leadership of the premier of the State Council, independently exercise the power to conduct auditing oversight in accordance with the provisions of law, and shall not be subject to interference from other administrative organs, social organizations or individuals. Article 92 The State Council shall be responsible to the National People's Congress and shall report to the Congress on its work; when the National People's Congress is out of session it shall be responsible to the National People's Congress Standing Committee and shall report to the Standing Committee on its work. Section 4 The Central Military Commission Article 93 The Central Military Commission of the People's Republic of China shall lead the country's armed forces. The Central Military Commission is composed of the following personnel: 16