Can the procuratorate directly check the village accounts?

yes. Procuratorial organs (anti-corruption and anti-blasphemy departments) have the right to file a case for investigation of corruption and bribery crimes and dereliction of duty of state personnel. At the same time, the village accounts involved in other duty crime cases can also be investigated. I. power of investigation of criminal cases by procuratorial organs

Paragraph 2 of Article 18 of the Criminal Law stipulates that crimes of corruption and bribery, crimes of dereliction of duty by state functionaries, crimes of illegal detention, extorting confessions by torture, retaliation and framing, illegal search, and crimes of infringement of citizens' democratic rights committed by state functionaries by taking advantage of their functions and powers shall be put on file for investigation by the people's procuratorate. When other major criminal cases committed by state functionaries by taking advantage of their functions and powers need to be directly accepted by the people's procuratorate, the people's procuratorate may file a case for investigation upon the decision of the people's procuratorate at or above the provincial level. Second, the situation that village cadres can be state employees

"the National People's Congress Standing Committee (NPCSC)'s Interpretation of the Second Paragraph of Article 93 of the Criminal Law"

the NPC Standing Committee discussed what work the village grassroots organizations such as villagers' committees are engaged in as "other people engaged in public affairs according to law" as stipulated in the second paragraph of Article 93 of the Criminal Law. The explanation is as follows:

Village grassroots organizations such as villagers' committees assist the people's government in the following administrative work, which belongs to "other persons engaged in public affairs according to law" as stipulated in the second paragraph of Article 93 of the Criminal Law:

(1) Management of disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief funds and materials;

(2) the management of social donations to public welfare undertakings;

(3) the operation and management of state-owned land;

(4) management of land expropriation compensation fees;

(5) collecting and paying taxes;

(6) related to family planning, household registration and conscription;

(7) assisting the people's government in other administrative work.

if members of village grass-roots organizations, such as villagers' committees, engage in the official duties specified in the preceding paragraph, take advantage of their positions, illegally occupy public property, misappropriate public funds, demand other people's property or illegally accept other people's property, which constitutes a crime, the provisions of Articles 382 and 383, 384, 385 and 386 of the Criminal Law shall apply to the crime of corruption.