The Enforcement Rules of the Audit Act Article 24
The accounting reports and annual financial statements of respective government agencies and funds shall be directly submitted to the competent auditing agencies. The auditing agency shalldirectly deliver the notice of audit,the notice of approval of audit and the certificate of approval to respectiveaudited agencies. In special case, the higher agency of audited agency may receive the documents instead with the concurrence of the competent auditing agency.
中文原文 審計法施行細則第24條
各機關之會計報告及年度決算，應直接送達於該管審計機關。
審計機關之審核通知、核准通知及審定書，應直接送達於各該機關。
其有特殊情形，經審計機關同意者，得由各該機關之上級機關收轉。
審計機關之審核通知、核准通知及審定書，應直接送達於各該機關。
其有特殊情形，經審計機關同意者，得由各該機關之上級機關收轉。