Audit Act Article 78

With respect to cases of disallowance, refund or indemnity payment as decided by the auditing agency, the officers-in-charge of the responsible agencies shall be asked to effect the payment within the prescribed period. The Treasury and the relevant agency in charge of government enterprises or institutions shall also be informed. The officer-in-charge of the responsible agency shall be referred to the court for compulsory action after expiration of the set time limit. Upon payment, it shall be reported to the auditing agency for examination.Where there is non-compliance in above case and causing a loss to the government funds, the officer-in-charge shall be held responsible for indemnity payment, and he shall be sued in a court by the Treasury and the relevant agency in charge of government enterprise or institutions. The case shall also be reported to the auditing agency for examination.