Accounting Act Article 90
Discrepancies between the general account reports of government BAS Agencies and reports of competent Agencies relating to government treasury, property management, taxation, government bonds, special properties, and Special Funds, shall be examined by the controlling audit Agencies and explained with tables.
中文原文 會計法第90條
各該政府主計機關之會計總報告，與其政府之公庫、財物經理、徵課、公債、特種財物及特種基金等主管機關之報告發生差額時，應由該管審計機關核對，並製表解釋之。