Legal basis: Article 55 of the Organic Law of Local People's Congresses and Local People's Governments in People's Republic of China (PRC). Local people's governments at various levels are responsible and report their work to the people's congresses at the corresponding levels and the state administrative organs at the next higher level. Local people's governments at or above the county level are responsible to the Standing Committee of the people's congress at the corresponding level and report their work when the people's congress is not in session. The local people's governments at all levels in China are state administrative organs under the unified leadership of the State Council, and they all obey the State Council. Local people's governments at all levels must exercise their administrative functions and powers according to law.