Regulations Governing Inspections, Appraisals, and Incentive Measures on Cooperatives Article 2
The regulating authorities shall set an annual inspection plan and an implementation schedule on a yearly basis, and shall appoint personnel to conduct on-site inspections on cooperatives. The number of cooperatives inspected shall not be less than one-tenth of the total number of cooperatives in principle. In the event that the regulating authorities are unable to appoint personnel to conduct on-site inspections, they may conduct inspections of documents.
中文原文 合作社稽查考核及獎勵辦法第2條
主管機關應每年訂定年度稽查計畫及實施期程，派員實地稽查合作社應稽查總社數十分之一以上為原則；無法派員實地稽查時，得以書面稽查。