Regulations on Permission and Supervision of Interior Business Public Welfare Trusts Article 26

The competent authority may, according to the provisions of Paragraphs 1 and 2, Article 72 of the Act, order a consignee to submit a report on the trust affairs and the status of trust estates, and may send personnel to make examination at any time.For the report or the result of the examination as referred to in the above paragraph, where it is deemed as necessary for protecting the trust estates or correcting the trust affairs, the competent authority may order the consignee to provide equivalent guaranty or perform other proper disposal.
中文原文 內政業務公益信託許可及監督辦法第26條
主管機關得依本法第七十二條第一項及第二項規定,命受託人就信託事務及信託財產狀況提出報告,並得隨時派員檢查。
主管機關對前項提出之報告或檢查結果,認有保全信託財產或導正信託事務之必要者,得命受託人提供相當之擔保或為其他適當之處置。

English translation for reference only; the Chinese text prevails. Not legal advice.