Audit Act Article 49

The business or operational plan, projects to be implemented by stages, cash flow estimate, and monthly accounting report of various government enterprises and institutions shall be submitted to the auditing agency.
中文原文 審計法第49條
公有營業及事業機關之營業或事業計畫及預算,暨分期實施計畫、收支估計表、會計月報,應送審計機關。

English translation for reference only; the Chinese text prevails. Not legal advice.