Government Procurement Act Article 100
The responsible entity, the superior entity, and the accounting entity may supervise an entity at any time concerning the progress of procurement, inventory, or service conditions of the subject procured, and may also demand the entity to submit a report.An entity may transfer its surplus property which is still usable to other government agencies or public schools free of charge.
中文原文 政府採購法第100條
主管機關、上級機關及主計機關得隨時查核各機關採購進度、存貨或其使用狀況，亦得命其提出報告。
機關多餘不用之堪用財物，得無償讓與其他政府機關或公立學校。
機關多餘不用之堪用財物，得無償讓與其他政府機關或公立學校。