Government Procurement Act Article 108
The central, municipal, and county (city) governments shall each establish procurement control unit(s) to monitor and supervise procurement affairs.The regulations governing the organization as well as the regulations of operation of the control unit referred to in the preceding paragraph shall be prescribed by the responsible entity, and promulgated after approval of the Executive Yuan.
中文原文 政府採購法第108條
中央及直轄市、縣（市）政府應成立採購稽核小組，稽核監督採購事宜。
前項稽核小組之組織準則及作業規則，由主管機關擬訂，報請行政院核定後發布之。
前項稽核小組之組織準則及作業規則，由主管機關擬訂，報請行政院核定後發布之。