The Enforcement Rules of the Audit Act Article 25
When agencies or funds delegate or subsidy other agencies, schools or groups to conduct expenses, they shall comply with the Article 36 of the Audit Act, and audit agencies may dispatch auditors to conduct on-site audit. If the original documents and vouchers are deposited in the delegated or subsided agencies, schools or groups, they shall notice to the competent audit agencies.
中文原文 審計法施行細則第25條
各機關或各種基金委託或補助其他機關、學校或團體辦理之經費，應依本法第三十六條規定辦理，審計機關並得隨時派員抽查；其支出有關原始憑證，如留存受委託或補助機關、學校或團體，應通知該管審計機關。