Non-Departmental Public Bodies Act Article 35

A government authority’s approval and disbursement of allocations for a non-departmental public body shall be governed by the legal budgetary procedure and supervised by the audit authority.Where allocations approved and disbursed by a government authority exceed 50 percent of the annual budget of a non-departmental public body for the current year, the supervisory authority thereof shall submit the budgetary statement of the non-departmental public body to the Legislative Yuan for review.