Financial Statement Act Article 24
The auditing agency, when auditing the general financial statement of government, shall have due consideration to the following efficacies:1. Whether annual revenues and annual expenditures are consistent with the budget. In the case of inconsistency, then the reasons of inconsistency should be found out.2. Whether annual revenues and annual expenditures are balanced. In the case of imbalance, then the reasons of the imbalance should be found out.3. Whether annual revenues and annual expenditures are compatible with economic ability of citizens and its development.4. Whether annual revenues and annual expenditures are compatible with the national administrative policies.5. Opinions concerning the needed improvements of annual revenue and annual expenditure made by all parties should also be taken into account.
中文原文 決算法第24條
審計機關審核政府總決算，應注意左列效能：
一、歲入、歲出是否與預算相符，如不相符，其不符之原因。
二、歲入、歲出是否平衡，如不平衡，其不平衡之原因。
三、歲入、歲出是否與國民經濟能力及其發展相適應。
四、歲入、歲出是否與國家施政方針相適應。
五、各方所擬關於歲入、歲出應行改善之意見。
一、歲入、歲出是否與預算相符，如不相符，其不符之原因。
二、歲入、歲出是否平衡，如不平衡，其不平衡之原因。
三、歲入、歲出是否與國民經濟能力及其發展相適應。
四、歲入、歲出是否與國家施政方針相適應。
五、各方所擬關於歲入、歲出應行改善之意見。