Mass Rapid Transit Act Article 35
1. The operation status shall be reported by the operation organization of mass rapid transit system to the local competent authority for ratification, and the report shall be transferred to the central competent authority for reference in accordance with the following requirements:(1) Submit an operation status report during the operation period every three months.(2) Submit an operation status report including: operating profit/loss, transportation status, and plan for improvement annually within six months after the end of every fiscal year.2. The central competent authority shall designate relevant personnel to inspect the operation status of the mass rapid transit system irregularly, and inspect documents and accounting books if necessary. Any deficiencies shall be corrected immediately.
中文原文 大眾捷運法第35條
大眾捷運系統營運機構，應依左列規定，報請地方主管機關核轉中央主管機關備查。
一、營運時期之營運狀況，每三個月報備一次。
二、每年應將大眾捷運系統狀況、營業盈虧、運輸情形及改進計畫，於年度終了後六個月內報備一次。
中央主管機關得派員不定期視察大眾捷運系統營運狀況，必要時得檢閱文件帳冊；辦理有缺失者，應即督導改正。
一、營運時期之營運狀況，每三個月報備一次。
二、每年應將大眾捷運系統狀況、營業盈虧、運輸情形及改進計畫，於年度終了後六個月內報備一次。
中央主管機關得派員不定期視察大眾捷運系統營運狀況，必要時得檢閱文件帳冊；辦理有缺失者，應即督導改正。