Audit Act Article 68
During the auditing of the general final report of the Central Government, the auditing agency shall pay attention to the following:1.Whether or not the revenue and expenditure of government could coordinate with the budget; if not, what's the reason?2.Whether or not the annual revenue could balance with the annual expenditure; if not, what's the reason?3.Whether or not the revenue and expenditure are compatible with the national economy and economic growth;4.Whether or not the revenues and expenditures dovetail with the national policy and the administrative program of the government;5.Recommendations for the improvement on revenues and expenditures made by all interested parties.The above points worthy of attention are applicable in auditing the general final reports of local governments.
中文原文 審計法第68條
審計機關審核中央政府總決算，應注意左列事項：
一、歲入、歲出是否與預算相符；如不相符，其不符之原因。
二、歲入、歲出是否平衡；如不平衡，其不平衡之原因。
三、歲入、歲出是否與國民經濟能力及其發展相適應。
四、歲入、歲出是否與國家施政方針相適應。
五、各方所擬關於歲入、歲出應行改善之意見。
前項所列應行注意事項，於審核地方政府總決算準用之。
一、歲入、歲出是否與預算相符；如不相符，其不符之原因。
二、歲入、歲出是否平衡；如不平衡，其不平衡之原因。
三、歲入、歲出是否與國民經濟能力及其發展相適應。
四、歲入、歲出是否與國家施政方針相適應。
五、各方所擬關於歲入、歲出應行改善之意見。
前項所列應行注意事項，於審核地方政府總決算準用之。