Audit Act Article 46
Auditing agency shall issue a written notice to those have not submitted their annual reports within the prescribed time reminding them or prompt submission. In case no annual report is submitted after the written notice is served, Article 17 may be invoked to deal with the case.
中文原文 審計法第46條
各機關應送之會計報告，不依規定期限送審者，審計機關應予催告；經催告後，仍不送審者，得依第十七條規定辦理。