Regulations for Revenues, Expenditures, Safeguard and Utilization of the Labor Retirement Fund Article 12

The Fund's revenue and expenditure budgets and final financial statements shall be in accordance with relevant laws and regulations.In order to handle matters concerning accounting of the Fund, an accounting system shall be established.
中文原文 勞工退休基金收支保管及運用辦法第12條
本基金收支之預算及決算,應依有關法令規定辦理。
本基金會計事務之處理,應訂定會計制度。

English translation for reference only; the Chinese text prevails. Not legal advice.