Mortuary Service Administration Act Article 38
Special municipality and county (city) competent authorities shall regularly audit the management of funeral facilities in their respective jurisdiction with evaluations and rewards.The autonomous regulations of the preceding audit, evaluation and reward shall be conducted by the special municipality or county (city) competent authority.
中文原文 殯葬管理條例第38條
直轄市、縣（市）主管機關對轄區內殯葬設施，應定期查核管理情形，並辦理評鑑及獎勵。
前項查核、評鑑及獎勵之自治法規，由直轄市、縣（市）主管機關定之。
前項查核、評鑑及獎勵之自治法規，由直轄市、縣（市）主管機關定之。