Financial Statement Act Article 21

The central budget accounting and statistics agency shall compile a general financial statement according to each unit financial statement, the annual receipt and payment report of the National Treasury and general financial records, while each subordinate unit financial statement including business and non-business entities shall be compiled into a consolidated table and submitted to the Executive Yuan with attachment of explanation together with the general financial statement. After being approved by the Executive Council of the Executive Yuan, they should be delivered to the Control Yuan within four months after the end of a the fiscal year.Deadline, procedure for compilation and delivery of financial statements by each level of agency shall be determined by the Executive Yuan.