Enforcement Rules of the Government Procurement Act Article 2

A juridical person or organization taking from an entity a grant which meets the requirement set out in paragraph 1 of Article 4 of the Act shall be supervised by the entity when conducting tender opening, price competition under limited tender, price negotiation under single tendering, contract awarding, and inspection and acceptance.The procurement matters to be performed by a superior entity pursuant to the Act and this Enforcement Rules referred to in the preceding paragraph shall be conducted by the supervising entity prescribed in paragraph 1 of Article 4 of the Act.
中文原文 政府採購法施行細則第2條
機關補助法人或團體辦理採購,其依本法第四條第一項規定適用本法者,受補助之法人或團體於辦理開標、比價、議價、決標及驗收時,應受該機關監督。
前項採購關於本法及本細則規定上級機關行使之事項,由本法第四條第一項所定監督機關為之。

English translation for reference only; the Chinese text prevails. Not legal advice.