people's congresses at their level and the decisions and orders of state administrative organs at the next level up; they shall manage the administrative work of their respective administrative areas. The people's governments of provinces and cities directly under central government jurisdiction shall decide on the establishment of townships, ethnic townships and towns and their geographic division. Article 108 Local people's governments at and above the county level shall direct the work of their subordinate departments and of the people's governments at the next level down and shall have the power to change or revoke inappropriate decisions made by their subordinate departments and the people's governments at the next level down. Article 109 Local people's governments at and above the county level shall establish audit offices. Local audit offices at all levels shall, in accordance with the provisions of law, independently exercise the power to conduct auditing oversight; they shall be responsible to the people's government at their level and to the audit office at the next level up. Article 110 Local people's governments at all levels shall be responsible to the people's congresses at their levels and shall report to them on their work. Local people's governments at and above the county level shall, when the people's congresses at their level are out of session, be responsible to the standing committees of the people's congresses at their level and shall report to them on their work. Local people's governments at all levels shall be responsible to state administrative organs at the next level up and shall report to them on their work. Local people's governments at all levels nationwide are state administrative organs under the unified leadership of the State Council; they shall all be subordinate to the State Council. Article 111 Residents committees and villagers committees, established among urban and rural residents on the basis of their place of residence, are primary-level people's organizations for self-governance. Residents committee and villagers committee chairpersons, vice chairpersons and members shall be elected by residents. The relations between residents committees and villagers committees and primary-level state bodies shall be prescribed by law. Residents committees and villagers committees shall establish people's mediation, public security, public health and other subcommittees to handle public affairs and public services in the residential areas to which they belong, mediate civil disputes and help maintain public order; they shall convey residents' opinions and demands and make proposals to the people's government. Section 6 Autonomous Organs of Ethnic Autonomous Areas Article 112 The autonomous organs of ethnic autonomous areas are the people's congresses and the people's governments of autonomous regions, autonomous prefectures and autonomous counties. Article 113 In the people's congresses of autonomous regions, autonomous prefectures and autonomous counties, aside from deputies of the ethnic group that exercises regional autonomy, other ethnic groups resident in that administrative area should also have an appropriate number of deputies. On the standing committees of people's congresses of autonomous regions, autonomous prefectures and autonomous counties, there should be citizens of the ethnic group that exercises regional autonomy in office as chairperson or vice chairperson. Article 114 The offices of governor of an autonomous region, prefect of an autonomous prefecture and head of an autonomous county shall be filled by a citizen belonging to the ethnic group that exercises regional autonomy there. Article 115 The autonomous organs of autonomous regions, autonomous prefectures and autonomous 19