Employee Welfare Fund Act Article 6
The factory, mine or other enterprise and the labor union shall at the end of year separately prepare and publicly announce the files of revenues and expenditures for employee welfare fund, and submit them to the competent authority for review; and if necessary the competent authority may examine and audit its account books.
中文原文 職工福利金條例第6條
工廠礦場或其他企業組織及工會，應於每年年終分別造具職工福利金收支表冊公告之，並呈報主管官署備查，必要時主管官署得查核其賬簿。