The Enforcement Rules of the Audit Act Article 34

The auditing agency shall carefully audit the business or operational plan and budget, projects to be implemented by stages and cash flow estimate submitted by government enterprises and institutionsaccording to the Article 49 of the Act. Where there is a mistakes or inappropriateness uncovered, government enterprises and institutions shall be notified to correct or re-preparation for auditing monthly accounting report, calculation sheet and annual financial statement.The submitting period of the plan, budget, projects to be implemented by stages and cash flow estimate mentioned above is prescribed by competent auditing agency.The auditing agency shall issue a written notice to the government enterprise or institution 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.