Regulations on Permission and Supervision of Social Welfare Charitable Trusts Article 26
The competent authority can order the trustee to present a report on trust affairs and trust property situation according to paragraphs 1 and 2 of Article 72 of this Law and dispatch personnel for inspection at any time.If the competent authority believes that there is a need to protect the trust property or correct trust affairs after seeing the aforementioned reports and inspection results, it can order the trustee to put forward equivalent guarantee or take other suitable action.
中文原文 社會福利公益信託許可及監督辦法第26條
主管機關得依本法第七十二條第一項及第二項規定，命受託人就信託事務及信託財產狀況提出報告，並得隨時派員檢查。
主管機關對前項提出之報告或檢查結果，認有保全信託財產或導正信託事務之必要者，得命受託人提供相當之擔保或為其他適當之處置。
主管機關對前項提出之報告或檢查結果，認有保全信託財產或導正信託事務之必要者，得命受託人提供相當之擔保或為其他適當之處置。