China's National Audit Office revealed new breaches by state officials in its annual audit of 42 government institutions, the South China Morning Post reported. The 2005 annual report published on the audit office's website showed all central government ministries or organisations were affected by financial misconduct. Officials at the Ministry of Railways diverted US$20.6 million in construction funds to convert a convalescent centre into a luxury hotel in the city's western Shijingshan district. The Beijing Xishan Cuiyuan Mountain Villa opened shop in February 2003, and has since wined and dined thousands of public officials, the newspaper reported. In another case, the State Sports General Administration was found to have misappropriated more than US$3.4 million in Beijing Olympic funds for stock market investment.