Audit Act Article 60
Where the negotiation over prices in connection with construction work or procurement by various agencies follows certain special condition as to warrant the basis of actual cost plus profit, the term shall be specified in the contract. The auditing agency may dispatch personnel to the contracting party to audit its accounts relative to the actual cost, and inform the agency concerned of the result of the audit.
中文原文 審計法第60條
各機關營繕工程及定製財物，其價格之議訂，係根據特定條件，按所需實際成本加利潤計算者，應於合約內訂明；審計機關得派員就承攬廠商實際成本之有關帳目，加以查核，並將結果通知主辦機關。