Audit Act Article 45
After closing the fiscal year, government agencies shall prepare annual reports, and have these reports submitted to the auditing agency for audit. The auditing agency shall, upon completion of the audit, issue a certificate of approval to the agencies concerned.
中文原文 審計法第45條
各機關於會計年度結束後，應編製年度決算，送審計機關審核；審計機關審定後，應發給審定書。