Implementation Regulations for Supervising Civil Organizations at All Levels Article 10

The revenue and expenditure and work execution situation of civil organization shall be proposed for deliberation in every meeting of Board of Directors, and Board of Directors shall submit it to Board of Supervisors for supervision, if any inappropriate circumstance is found in supervision, Board of Supervisors shall propose correction opinion and submit it to Board of Directors for handling, if Board of Directors fails to do so, Board of Supervisors may propose it to member (member representative) meeting for deliberation.
中文原文 督導各級人民團體實施辦法第10條
人民團體之經費收支及工作執行情形,應於每次理事會議時提出審議,並由理事會送請監事會監察,監事會監察發現有不當情事者,應提出糾正意見,送請理事會處理,如理事會不為處理時,監事會得提報會員(會員代表)大會審議。

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