Public Debt Act Article 10

A competent authority for public debt administration shall prepare a monthly public debt statement and file the statement with its supervisory authority for recordation, and shall also disclose the information relevant to public debt in its government's final accounts report. Matters to be disclosed in the final accounts reports shall be prescribed and publicly announced by the MOF.When filing its final accounts report with the competent auditing authority, a municipal government and a county (or county-level city) government shall also submit to the MOF the information relevant to public debt as disclosed in the final accounts report referred to in the preceding paragraph. In addition, the county government shall, within one month after the townships (and township-level cities) under its authority have filed their final accounts reports with the legislative body, compile the information relevant to public debt as disclosed in those final accounts reports and submit the compiled information to the MOF.When the competent auditing authority files with the legislative body an audit report on final accounts, the municipal government and the county (or county-level city) government shall also submit to the MOF the information relevant to public debt as disclosed in the audit report.The MOF shall compile the information relevant to public debt incurred by the central government, special municipalities, counties (and county-level cities), and townships (and township-level cities) and publish the compiled information in the government gazette; the Ministry shall also disclose on the governmental website the aforementioned information and the public debt information prepared in accordance with the standards of international organizations.