Audit Act Article 57
Where government agencies desire to abandon properties under their administration which have been worn out after the prescribed period of use, and where these properties are of certain prescribed original value, the case shall be reported to the auditing agency for inspection. The abandoned properties, which can not be utilized in other ways and its original value exceed the prescribed amount, and the destruction of outdated accounting documents, vouchers, registers and reports after legal reservation period, shall be destroyed with the concurrence of the competent auditing agency.
中文原文 審計法第57條
各機關對於所經管之財物，依照規定使用年限，已達報廢程度時，必須報廢，其在一定金額以上者，應報審計機關查核；在一定金額以上不能利用之廢品，及已屆保管年限之會計憑證、簿籍、報表等，依照法令規定可予銷燬時，應徵得審計機關同意後為之。