Audit Act Article 58
Where there is disappearance, destruction, or loss due to other causes, in cash, negotiable instruments, securities, properties and other assets in the possession of the various government agencies, the case shall be reported, together with the related evidences, to the auditing agency for inspection.
中文原文 審計法第58條
各機關經管現金、票據、證券、財物或其他資產，如有遺失、毀損，或因其他意外事故而致損失者，應檢同有關證件，報審計機關審核。