Act Governing the Retirement, Bereavement Compensation, Discharge with Severance Pay Benefits for the Teaching and Other Staff of School Legal Persons and their Respective Private School(s) Article 34

The Fund Management Committee shall review the revenue and expenditure, utilization, and any surplus or deficit of the Retirement and Compensation Fund and then publicly disclose their findings on a monthly basis, and submit them to the central competent authority for recordation. When necessary, the central competent authority may audit the registers of staff members, records of contributions, and associated material.
中文原文 學校法人及其所屬私立學校教職員退休撫卹離職資遣條例第34條
退撫儲金之收支、運用及餘絀,儲金管理會應按月審議後公告並報中央主管機關備查,中央主管機關於必要時,得查核教職員名冊、提撥紀錄及相關資料。

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