Regulations for Selection and Fee Calculation of Information Services Providers Entrusted by Entities Article 18

In the event where an entity applies the method of cost plus fee for work, the entity shall prescribe and state the following items in the contract:1. The provider shall record every entry of fees or costs incurred, and shall provide documentary proof. The entity shall have the right to visit the office of the provider for the purpose of examination and audit.2. The upper limit on cost and the handling procedures when such cost exceeds the limit.The documentary proof referred to in subparagraph 1 of the preceding paragraph shall include invoices, receipts, record or statements of all of the items; except otherwise provided in the contract, photocopies may be used as proof.
中文原文 機關委託資訊服務廠商評選及計費辦法第18條
機關採服務成本加公費法者,應於契約訂明下列事項:
一、廠商應記錄各項費用並提出憑證,機關並得至廠商處所辦理查核。
二、成本上限及逾上限時之處理。
前項第一款憑證,應包括各項費用之發票、收據、紀錄或報表;除契約另有規定外,憑證得為影本。

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