Public Debt Act Article 7
Following approval from the Executive Yuan, the MOF may dispatch personnel to audit the public debt of the special municipalities and counties (and county-level cities).A county government may dispatch personnel to audit the public debt of the townships (and township-level cities) under its authority.
中文原文 公共債務法第7條
財政部報請行政院同意後，得派員查核直轄市、縣（市）公共債務。
縣政府得派員查核鄉（鎮、市）公共債務。
縣政府得派員查核鄉（鎮、市）公共債務。