Regulations of Supervision on Loans Incurred by Privately-owned Major Economic Infrastructure Enterprises Guaranteed by Government Article 8
If necessary, the Ministry of Finance may dispatch personnel or with the relevant competent authorities to audit the operation and financial status of the guarantee, or appoint accountants to audit. The fee of accountantsshall be borne by the guarantee.If any irregularities are found in the auditing results in accordance with the preceding paragraph, the Ministry of Finance shall immediately notify the guarantee to make improvements or take necessary measures.
中文原文 政府對民營重大經濟基本建設事業借款保證監督辦法第8條
財政部於必要時得派員或會同有關主管機關派員查核被保證人之營運情形及財務狀況，或委請會計師查核之，其所需之會計師費用應由被保證人負擔。
前項查核結果如發現有不妥情事，財政部應即通知被保證人切實改進或採行必要措施。
前項查核結果如發現有不妥情事，財政部應即通知被保證人切實改進或採行必要措施。