The Regulations of Management of the Government Subsidies and the Publicly Raised Funds of Taiwan After-Care Association Article 4

While the governmental subsidy constitutes the whole routine overheads or temporary expenditure of Taiwan After-Care Association or its affiliates, except a waiver of certificate is agreed by the competent auditing organization as in a special situation, the Association and its affiliates shall prepare on time an accounting report or a list of revenue and expenditure along with the original documentation (invoices) to submit to the subsidizing organization for transferring to the competent auditing organization for review, in compliance with Article 5 of Regulations of Auditing on Public Subsidies Received by Organizations of Private Sectors.