Mortuary Service Administration Act Article 36-1
Operators of private cemeteries or columbarium shall establish a special ledger, detailing the income and expenditure of the management fee for each month of the current year, to be placed in the service center of the facility and published on the website for stakeholders to review. The ledger shall be updated within twenty days after the end of each month.Operators of private cemeteries or columbarium shall prepare a monthly list of the total fees collected and management fees received, and submit it to the competent authority of the municipality or county (city) for inspection within fifteen days after the end of each quarter.Operators of private cemeteries or columbarium shall submit the annual financial statements of the daily expenditure account and emergency expenditure account for audit by certified public accountants. The audit report, along with the financial statements, shall be submitted to the competent authority of the municipality or county (city) for inspection within five months after the end of the fiscal year.The competent authority of the municipality or county (city) shall publish information on the total amount of management fees allocated by operators for each quarter on its website. The authority shall also hire accountants to review the audit reports and financial statements submitted by operators.
中文原文 殯葬管理條例第36-1條
私立公墓、骨灰（骸）存放設施經營者應設置專簿，載明該設施管理費當年度各月收支運用情形，置於該設施之服務中心並刊登於網站，提供利害關係人查閱，並於每月結束後二十日內更新專簿資料。
私立公墓、骨灰（骸）存放設施經營者應按月逐筆繕造所收總價金及管理費清冊，並於每季結束後十五日內報請直轄市、縣（市）主管機關備查。
私立公墓、骨灰（骸）存放設施經營者應將日常支出專戶及急難支出專戶之年度決算書送經會計師查核簽證，並於年度結束後五個月內將查核報告書併同決算書報請直轄市、縣（市）主管機關備查。
直轄市、縣（市）主管機關應將第二項備查經營者提撥各季管理費總額之資訊公布於該機關網站，並應就前項辦理查核報告書及決算書之備查聘請會計師審核。
私立公墓、骨灰（骸）存放設施經營者應按月逐筆繕造所收總價金及管理費清冊，並於每季結束後十五日內報請直轄市、縣（市）主管機關備查。
私立公墓、骨灰（骸）存放設施經營者應將日常支出專戶及急難支出專戶之年度決算書送經會計師查核簽證，並於年度結束後五個月內將查核報告書併同決算書報請直轄市、縣（市）主管機關備查。
直轄市、縣（市）主管機關應將第二項備查經營者提撥各季管理費總額之資訊公布於該機關網站，並應就前項辦理查核報告書及決算書之備查聘請會計師審核。