Regulations Governing the Financial Statements and Disposal of Funds of Cooperatives Article 14

The domestic or foreign visits or inspections by any director, supervisor, or staff member of a cooperative shall be related to the business thereof, and a budget shall be allocated. However, this rule does not apply under special circumstances where approval from the cooperative affairs committee and regulating authority is obtained.
中文原文 合作社財務報表及經費處理準則第14條
合作社理事、監事或職員出國或在國內參觀考察,應與業務相關並編列預算。
但情形特殊經社務會通過,並報請主管機關核准者,不在此限。

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