Audit Act Article 77
In reconsidering or re-examining the cases of disallowance, recovery or compensation, the auditing agency under situations below may wholly or partially relieve the indemnity payment required on the persons concerned, or suggest corrective measures:1.Confirmed after inspection that the case was not related to deliberation, major fault, or corruption;2.Substantiated things of financial value acquired or calculable profits obtained resulting from disbursements.
中文原文 審計法第77條
審計機關對於各機關剔除、繳還或賠償之款項或不當事項，如經查明覆議或再審查，有左列情事之一者，得審酌其情節，免除各該負責人員一部或全部之損害賠償責任，或予以糾正之處置：
一、非由於故意、重大過失或舞弊之情事，經查明屬實者。
二、支出之結果，經查確實獲得相當價值之財物，或顯然可計算之利益者。
一、非由於故意、重大過失或舞弊之情事，經查明屬實者。
二、支出之結果，經查確實獲得相當價值之財物，或顯然可計算之利益者。