Audit Act Article 33
Where the government issues bonds or borrows, the competent agency shall submit the statutory provisions for bond issuance or the loan agreement to the competent auditing agency for record. The auditing agency shall be kept informed of any subsequent modifications therein.
中文原文 審計法第33條
政府發行債券或借款，應由主管機關將發行條例或借款契約等送該管審計機關備查；如有變更，應隨時通知審計機關。