Financial Statement Act Article 23
The auditing agency, when auditing the financial statement of each agency or fund, shall have due consideration to the following efficacy:1. Circumstances of unlawful breach of duties or misconduct.2. Budget amount in deficit or surplus.3. Extent of realization of administrative plans, operational plans or business plans.4. Extent of economic or uneconomic operation.5. Extent of administrative efficacy or business efficacy, and comparison with agencies or funds of similar nature.6. Other matters relating to financial statements.
中文原文 決算法第23條
審計機關審核各機關或各基金決算，應注意左列效能：
一、違法失職或不當情事之有無。
二、預算數之超過或剩餘。
三、施政計畫、事業計畫或營業計畫已成與未成之程度。
四、經濟與不經濟之程度。
五、施政效能或營業效能之程度，及與同類機關或基金之比較。
六、其他有關決算事項。
一、違法失職或不當情事之有無。
二、預算數之超過或剩餘。
三、施政計畫、事業計畫或營業計畫已成與未成之程度。
四、經濟與不經濟之程度。
五、施政效能或營業效能之程度，及與同類機關或基金之比較。
六、其他有關決算事項。