Financial Statement Act Article 27
Matters in the audit reports relating to execution of budget, implementation of policies and audit and remedies of special events, etc. shall be deliberated by the Legislative Yuan.During the deliberation of the audit report by the Legislative Yuan, the Auditor General shall answer interpellation and provide materials; Where necessary, the agency that compiles the original financial statement shall be notified to be present to answer interpellation or provide materials.
中文原文 決算法第27條
立法院對審核報告中有關預算之執行、政策之實施及特別事件之審核、救濟等事項，予以審議。
立法院審議時，審計長應答覆質詢，並提供資料；對原編造決算之機關，於必要時，亦得通知其列席備詢，或提供資料。
立法院審議時，審計長應答覆質詢，並提供資料；對原編造決算之機關，於必要時，亦得通知其列席備詢，或提供資料。