Audit Act Article 21
An auditing agency or auditor shall, in pre-audit, refuse to sign any disbursements that violate budgetary or other law or statute; and shall, in post-audit, disallow and require a refund of such disbursements.
中文原文 審計法第21條
審計機關或審計人員，對於各機關違背預算或有關法令之不當支出，得事前拒簽或事後剔除追繳之。