Labor Pension Act Article 34
The Bureau of Labor Insurance and Bureau of Labor Funds shall establish independent accounts for handling the revenues and expenditures of the labor pension and the Fund, and shall handle them separately from its other business; the Bureau of Labor Funds shall prepare relevant accounting reports and final financial settlements in accordance with related statutes and regulations to be collected by the Bureau of Labor Funds, and then submitted to the Central Competent Authority for future reference.The report concerning revenues, expenditures, utilization, the accumulated amount of the Fund and financial statements shall be submitted on a monthly basis to the Supervisory Committee by the Bureau of Labor Funds for review and then submitted by the Supervisory Committee to the Central Competent Authority for record and reference, and the Central Competent Authority shall publicly release reports on a yearly basis.
中文原文 勞工退休金條例第34條
勞保局與基金運用局對於勞工退休金及勞工退休基金之財務收支,應分戶立帳,並與其辦理之其他業務分開處理;其相關之會計報告及年度決算,應依有關法令規定辦理,並由基金運用局彙整,報請中央主管機關備查。
勞工退休基金之收支、運用與其積存金額及財務報表,基金運用局應按月報請中央主管機關備查,中央主管機關應按年公告之。
勞工退休基金之收支、運用與其積存金額及財務報表,基金運用局應按月報請中央主管機關備查,中央主管機關應按年公告之。