Budget Act Article 95

Members of the Control Yuan, Budget Accounting and Statistics Commissioners, Assistant Auditors General, and Prosecutors may, with regard to budget matters, prosecute, appeal or join the lawsuit for the agency or subordinate unit.
中文原文 預算法第95條
監察委員、主計官、審計官、檢察官就預算事件,得為機關或附屬單位起訴、上訴或參加其訴訟。

English translation for reference only; the Chinese text prevails. Not legal advice.