Audit Act Article 34
Follow the close of a fiscal year, the government shall prepare an annual report and submit it to the auditing agency for audit. Upon the submission of the Central Government annual report by the Executive Yuan, the National Audit Office shall, within three months, complete its audit and have its audit report submitted to the Legislative Yuan.Where there are questions raised or information requested in connection with the deliberation of the above-mentioned audit report by the Legislative Yuan and the Control Yuan or by their various committees, the Auditor General shall make reply or furnish pertinent information.Foregoing provisions be applied mutatis mutandis to the submitting and auditing of local governments’ annual financial statements.
中文原文 審計法第34條
政府於會計年度結束後，應編製總決算，送審計機關審核。
中央政府年度總決算，應由審計部於行政院提出後三個月內完成其審核，並提出審核報告於立法院。
立法院、監察院或兩院中之各委員會，審議前項報告，如有諮詢或需要有關審核之資料，審計長應答復或提供之。
地方政府年度總決算之編送及審核，準用前列各項規定。
中央政府年度總決算，應由審計部於行政院提出後三個月內完成其審核，並提出審核報告於立法院。
立法院、監察院或兩院中之各委員會，審議前項報告，如有諮詢或需要有關審核之資料，審計長應答復或提供之。
地方政府年度總決算之編送及審核，準用前列各項規定。