Foundations Act Article 61
A government-endowed foundation shall establish personnel, accounting, internal control and audit systems and submit to the competent authority for approval.In order to supervise and ensure a government-endowed foundation’s normal operation and sound development, the competent authority may stipulate supervisory regulations in relation to the management and use of properties, items and procedures of investments, performance evaluations, preparation and review of budgets and final accounts, review and approval, part-time pay of directors and supervisors, salary and bonus of the chairperson and other personnel, exercise of director and supervisor duties and other relevant matters.With regard to a government-endowed foundation of which directors and supervisors shall be selected (designated) or removed by the competent Yuan in accordance with law, regulation or the charter of endowment, the regulations as regards the qualification, conditions, limitations, procedure and other relevant matters of the selection (designation) and removal of the said persons shall be stipulated by the competent Yuan.
中文原文 財團法人法第61條
政府捐助之財團法人應建立人事、會計、內部控制及稽核制度，報主管機關核定。
為監督並確保政府捐助之財團法人之正常運作及健全發展，主管機關得就其財產管理與運用方法、投資之項目與程序、績效評估、預決算之編審、核轉、董事、監察人之兼職費、董事長與其他從業人員之薪資、獎金、董事、監察人職務之執行及其他相關事項，訂定監督之規定。
政府捐助之財團法人之董事、監察人，依法律、法規命令或捐助章程規定應報主管院遴聘（派）、解任者，其遴聘（派）、解任之資格、條件、限制、作業及其他相關事項之規定，由主管院定之。
為監督並確保政府捐助之財團法人之正常運作及健全發展，主管機關得就其財產管理與運用方法、投資之項目與程序、績效評估、預決算之編審、核轉、董事、監察人之兼職費、董事長與其他從業人員之薪資、獎金、董事、監察人職務之執行及其他相關事項，訂定監督之規定。
政府捐助之財團法人之董事、監察人，依法律、法規命令或捐助章程規定應報主管院遴聘（派）、解任者，其遴聘（派）、解任之資格、條件、限制、作業及其他相關事項之規定，由主管院定之。