Financial Statement Act Article 12
Unit financial statement of agencies shall be compiled by each agency unit. During compilation, tables for execution of budget shall be compiled according to actual facts, while other financial reports pertaining to execution of budgets, explanation as to the processes in execution of budget, execution of administrative plans, explanation as to efficacy of operational plans and related important statistical analysis shall also be attached.Unit financial statement of special fund shall be compiled by the agency that is in charge of the fund in accordance with the preceding Paragraph.
中文原文 決算法第12條
機關別之單位決算，由各該單位機關編造之。
編造時，應按其事實備具執行預算之各表，並附有關執行預算之其他會計報告、執行預算經過之說明、執行施政計畫、事業計畫績效之說明及有關之重要統計分析。
特種基金之單位決算，由各該基金之主管機關依前項規定辦理之。
編造時，應按其事實備具執行預算之各表，並附有關執行預算之其他會計報告、執行預算經過之說明、執行施政計畫、事業計畫績效之說明及有關之重要統計分析。
特種基金之單位決算，由各該基金之主管機關依前項規定辦理之。