Audit Act Article 5
Provincial (municipal) governments and their subordinate agencies shall be audited by in charged provincial (municipal) audit bureaus. Audit offices may be set up in counties and cities to audit the financial affairs of these local governments and their subordinate agencies.
中文原文 審計法第5條
各省（市）政府及其所屬機關財務之審計，由各該省（市）審計處辦理之；各縣（市）政府及其所屬機關財務之審計，由各該縣（市）酌設審計室辦理之。