Audit Act Article 56
Government agencies shall prepare a property accounting reports under the Law of Accounting and other regulations. These reports must be submitted to the audit agency within the prescribed time on matters concerning the increase or decrease, custody, transfer, and disposal of the real estate, supplies or other properties under their administration. The audit agency may assign personnel to look into these areas.
中文原文 審計法第56條
各機關對於所經管之不動產、物品或其他財產之增減、保管、移轉、處理等事務，應按會計法及其他有關法令之規定，編製有關財物會計報告，依限送審計機關審核；審計機關並得派員查核。