Regulations for Management, Utilization, and Supervision of the National Pension Insurance Fund Article 13

The accounting of the Fund shall be processed independently. For the compilation of the accounting report, annual budget, and final accounts related to the Fund, the BLF shall submit the Fund’s utilization data to the BLI for arrangement.The compiling of the annual budget and final accounts referred to in the preceding paragraph shall be submitted to the Supervisory Commission for examination.The compiling and execution of the budget, as well as the compiling of final accounts related to the Fund, shall be executed in accordance with the Budget Act, the Accounting Act, the Financial Statement Act, the Audit Act, and other relevant laws.