Act of School Fundraising to Support the Education of Financially Disadvantaged Students Article 13

A competent authority may inspect the relevant accounting books of received donations and designated education savings accounts under this Act. Schools and their associated personnel shall not evade, obstruct, or refuse this inspection.
中文原文 各級學校扶助學生就學勸募條例第13條
學校主管機關得檢查學校依本條例規定所收受捐款、教育儲蓄戶辦理情形及相關帳冊,學校及所屬人員不得規避、妨礙或拒絕。

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