Audit Act Article 63
In the submission of accounting statements and annual reports by various government agencies to the auditing agency, the performance report which describes the program implementation and budget execution shall be appended. Where there is available information on measurable job units, the cost analysis report should be appended and interpreted.
中文原文 審計法第63條
公務機關編送會計報告及年度決算時，應就計畫及預算執行情形，附送績效報告於審計機關；其有工作衡量單位者，應附送成本分析之報告，並說明之。