The Enforcement Rules of the Audit Act Article 22

The submitting period of the approved distribution budget, administrative plans andoperational plans of government agencies in the Article 35 of the Act is prescribed by competent auditing agencies. The audit agency shall issue a written notice to the audited agency which does not submit their documents mentioned above within the prescribed period. In case no document is submitted after the written notice is served, Article 17 of the Act may be invoked to deal with the case.The distribution budgetmentioned above shall match the implementation progress of plans. The auditing agency shall make detailed records for reviewing and authorizing the documents,vouchers and checks which Treasury use to effect a payment, and examininggovernment agencies’financial activities and financial statements.