Public Assistance Act Article 35

Public assistance institutions shall use subsidies received from the government according to the specified purposes, and list them in detailed in accounting records. In case of infringement of the abovementioned provision, the department providing the subsidies may recall the subsidy.The provisions added under the above paragraph shall be listed in the management and auditing processes of the institution’s property.
中文原文 社會救助法第35條
社會救助機構接受政府補助者,應依規定用途使用之,並詳細列帳;其有違反者,補助機關得追回補助款。
依前項規定增置之財產,應列入機構財產管理,以供查核。

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