Act of the National Chung Shan Institute of Science and Technology established Article 23
Paragraph (1)Within two months after the end of each fiscal year, NCSIST shall appoint certified public accountants for auditing and certificating the report of operations performance and the statement of receipt and expenditure, and submit to the board of directors for approval, and report to the MND for reference filing and to the audit department.Paragraph (2)The said financial statement shall be audited by the audit department, and the outcomes of which shall be submitted to MND or other relevant institutes for further processing.
中文原文 國家中山科學研究院設置條例第23條
會計年度終了後二個月內，本院應將營運成果及收支決算報告，委託會計師查核簽證，提交董事會審議，並經監事通過後，報請國防部備查，及送審計機關。
前項決算報告，審計機關得審計之，審計結果得送國防部或其他相關機關為必要之處理。
前項決算報告，審計機關得審計之，審計結果得送國防部或其他相關機關為必要之處理。