Enforcement Regulations of the Statute for Sugar Stabilization Fund in the Taiwan Area Article 12
After closing the annual revenues and payments of the Stabilization Fund each year, the Ministry of Economic Affairs shall dispatch its personnel to audit the Stabilization Fund’s revenues and payments, accounting certificates, deposits and utilization status, followed by reporting the results to the Executive Yuan for filing and reference. At the same time, the Ministry of Economic Affairs may also have its personnel perform a random check on revenues, payments, custody and utilization of the Stabilization Fund at any time.
中文原文 臺灣地區砂糖平準基金條例施行細則第12條
經濟部應於全年期平準基金收付結束後，派員查核平準基金收付、帳務憑證、存款及運用情形，簽報行政院備查，並得隨時派員抽查平準基金收付、保管及運用情形。