Private School Act Article 19
The school legal person shall have 1 to 3 supervisors, selected and appointed by the board of directors from suitable persons with qualifications stipulated in the donation charter, for a term of four years.Powers of the supervisors are as follow:1. Supervision of financial affairs.2. Supervision of account books, documents and asset information.3. Supervision of financial reports.4. Supervision of other matters as indicated in the donation charter.If the rewards and grants the school legal person receives from the competent authorities of schools amount to more than or equal to 25% of its revenue in the preceding year or NT$100 million, the competent authority of legal persons may appoint an impartial third party as the legal person’s public supervisor, whose powers are the same as those of the other supervisors and who may be replaced or displaced when circumstances require.Regulations governing qualifications, appointment of and expenses incurred as a result of the public supervisor shall be drawn up by the Ministry of Education.
中文原文 私立學校法第19條
學校法人置監察人一人至三人，由董事會依捐助章程所定資格，遴聘適當人員擔任，任期四年，分別起算。
監察人之職權如下：
一、財務之監察。
二、財務帳冊、文件及財產資料之監察。
三、決算報告之監察。
四、其他捐助章程規定事項之監察。
學校主管機關之獎勵、補助總額達學校法人前一年度歲入總額百分之二十五以上或總額達新臺幣一億元以上者，法人主管機關得加派社會公正人士一人充任該學校法人公益監察人，其職權與學校法人監察人同，並得依實際需要更換或免派之。
前項公益監察人之資格、指派程序、費用等相關事項之辦法，由教育部定之。
監察人之職權如下：
一、財務之監察。
二、財務帳冊、文件及財產資料之監察。
三、決算報告之監察。
四、其他捐助章程規定事項之監察。
學校主管機關之獎勵、補助總額達學校法人前一年度歲入總額百分之二十五以上或總額達新臺幣一億元以上者，法人主管機關得加派社會公正人士一人充任該學校法人公益監察人，其職權與學校法人監察人同，並得依實際需要更換或免派之。
前項公益監察人之資格、指派程序、費用等相關事項之辦法，由教育部定之。