Act for the Establishment of the National Science and Technology Center for Disaster Reduction Article 21

Within two months after the end of the fiscal year, the Center shall entrust a certified public accountant to audit and certify its annual performance and financial statement reports, and thereafter submit them to the board of directors for deliberation and to the supervisors for approval. Upon obtaining the approval from all supervisors, the Center shall submit them to the competent supervisory authority for reference and to the competent audit authority.The competent audit authority may audit the financial statement reports specified in the preceding Paragraph. The audit results may be submitted to the competent supervisory authority or other relevant authorities for necessary actions.