Financial Statement Act Article 22

Financial statements relating to revenues and expenditures of special budget shall be compiled pursuant to the provisions of this Act after the expiration of budget execution period; for execution of budget that extends over two fiscal years, its financial report shall be compiled into the financial report of prescribed year by competent agency pursuant to procedures stipulated in the Accounting Act.Each and every competent agency shall submit the annual financial statements to the Legislative Yuan for deliberation in the case of a foundation with the accumulated government-donated fund exceeding over 50% and a foundation being formed by Japan’s remaining assets due to Japan retreat and Taiwan takeover.