Audit Act Article 64
In submission of semi-annual and annual reports by government enterprises and institutions, business operation reports shall be appended thereto. Where cost accounting has been in use, the cost analysis report, together with an accompanying interpretation, shall also be appended.
中文原文 審計法第64條
各公有營業及事業機關編送結算表及年度決算表時，應附業務報告；其適用成本會計者，應附成本分析報告，並說明之。