Government Procurement Act Article 13
For a procurement of a value reaching the threshold for publication, proceedings conducted by the entity including tender opening, price competition under limited tendering, price negotiation under single tendering, contract awarding, and inspection and acceptance shall, except for special circumstances, be monitored by its comptroller (accounting) and other relevant units.Measures of supervising a procurement of a value not reaching the threshold for publication shall be prescribed by either the responsible entity or the municipal or county (city) governments, depending upon whether the procurement is conducted by a central government or a local government. If no other applicable measures are to be prescribed, the provision of the preceding paragraph shall be followed.The threshold for publication, which shall be less than the threshold for supervision, shall be prescribed by the responsible entity by taking the international standards into account.The regulations for monitoring referred to in paragraph 1 shall be prescribed jointly by the responsible entity and the Directorate-General of Budget, Accounting and Statistics of the Executive Yuan.
中文原文 政府採購法第13條
機關辦理公告金額以上採購之開標、比價、議價、決標及驗收，除有特殊情形者外，應由其主（會）計及有關單位會同監辦。
未達公告金額採購之監辦，依其屬中央或地方，由主管機關、直轄市或縣（市）政府另定之。
未另定者，比照前項規定辦理。
公告金額應低於查核金額，由主管機關參酌國際標準定之。
第一項會同監辦採購辦法，由主管機關會同行政院主計處定之。
未達公告金額採購之監辦，依其屬中央或地方，由主管機關、直轄市或縣（市）政府另定之。
未另定者，比照前項規定辦理。
公告金額應低於查核金額，由主管機關參酌國際標準定之。
第一項會同監辦採購辦法，由主管機關會同行政院主計處定之。