The Enforcement Rules of the Audit Act Article 19

If the audited agencies insist on disagreement to the audit agency’s decision of re-examinationaccording to Article 27 of the Act, they may requestto re-audit within 30 days after receiving notices, and the original audit agency shall submit the related documents and comments to higher audit agency to re-audit. If the original audit agency is National Audit Office, requestfor re-auditingis prohibited.Request for re-auditing may be filed once only.The date of decision prescribed in Article 27 of the Act is the promulgation oreffective date of general financial statement.The date of decision to be responsible for indemnity payment prescribed in Articles 72 to 76 of the Act is the date that the responsible agency’s officer receives the notice issued by the audit agency according to Article 78 of the Act.