Local Government Act Article 42
The final accounting statement for the budget of a special municipality or county/city shall be submitted to the relevant auditing agency within four (4) months of the end of the fiscal year. Within three (3) months of receipt of the final accounting statement, the auditing agency shall finish the review thereof, prepare a final audit amount table, and submit a final accounting review report to the council of the special municipality or county/city council. The auditing agency shall submit the final audit amount table to the government of the special municipality or county/city government for public announcement. When reviewing the final accounting statements of the special municipality or county/city, the council of the special municipality or county/city council may invite the heads of the auditing agency to be present and to provide explanation.The final accounting report of a township/city shall be submitted to the township/city council for review within six (6) months of the end of the fiscal year, and shall be announced by the township/city office.
中文原文 地方制度法第42條
直轄市、縣（市）決算案，應於會計年度結束後四個月內，提出於該管審計機關，審計機關應於決算送達後三個月內完成其審核，編造最終審定數額表，並提出決算審核報告於直轄市議會、縣（市）議會。
總決算最終審定數額表，由審計機關送請直轄市、縣（市）政府公告。
直轄市議會、縣（市）議會審議直轄市、縣（市）決算審核報告時，得邀請審計機關首長列席說明。
鄉（鎮、市）決算報告應於會計年度結束後六個月內送達鄉（鎮、市）民代表會審議，並由鄉（鎮、市）公所公告。
總決算最終審定數額表，由審計機關送請直轄市、縣（市）政府公告。
直轄市議會、縣（市）議會審議直轄市、縣（市）決算審核報告時，得邀請審計機關首長列席說明。
鄉（鎮、市）決算報告應於會計年度結束後六個月內送達鄉（鎮、市）民代表會審議，並由鄉（鎮、市）公所公告。