Foundations Act Article 56
The competent authority may regularly inspect a government-endowed foundation’s operation, financial status and investment status in writing or by other method, and may conduct on-site inspection as it deems necessary. In conducting an inspection, the competent authority may order the presentation of evidencing documents, books and relevant information, and the government-endowed foundation shall provide relevant materials in a cooperative manner and shall not avoid, impede or refuse to abide the inspection.A person who avoids, impedes or refuses to be inspected or provide information in violation of the preceding paragraph shall be subject to a fine of not less than NT$30,000 and not more than NT$150,000 and may be fined at each failure to comply therewith.A government-endowed foundation’s budget, final accounts and regular inspection under the first paragraph shall be published by the competent authority on website.
中文原文 財團法人法第56條
主管機關對於政府捐助之財團法人之業務與財務運作狀況及投資情形，應定期以書面或其他方式查核，並得視需要實地查核；查核時，得命其提出證明文件、表冊及有關資料；政府捐助之財團法人應配合提供相關資料，不得規避、妨礙或拒絕。
違反前項規定，規避、妨礙或拒絕查核或提供資料者，處行為人新臺幣三萬元以上十五萬元以下罰鍰，並得按次處罰。
政府捐助之財團法人之預算、決算書及第一項定期查核情形，主管機關應於網站主動公開之。
違反前項規定，規避、妨礙或拒絕查核或提供資料者，處行為人新臺幣三萬元以上十五萬元以下罰鍰，並得按次處罰。
政府捐助之財團法人之預算、決算書及第一項定期查核情形，主管機關應於網站主動公開之。