The Enforcement Rules of the Audit Act Article 40
In the Article 57 of the Act, the prescribed period of use shall be regulated by the Table of Service Life of Fixed Assets; the certain prescribed value shall be regulated by the Executive Yuan and approved by the National Audit Office. If the property under the prescribed period of use will be abandoned,the administrative agency shall submit the case to the responsible agency for approval and transmit it to the competentaudit agency for inspection.Before submitting inventoriesto the competent audit agency for approval, the administrative agencies shall not destroy the abandoned properties, which cannot be utilized anymore and its original value exceed the certain prescribed value, and the accounting documents, vouchers, registers and reports after legal reservation period.
中文原文 審計法施行細則第40條
本法第五十七條所稱經管財物之使用年限，依固定資產耐用年數表規定，所稱一定金額，應由行政院訂定並徵得審計部之同意，凡未達耐用年限之報廢案件，應敘明事實與理由，報經其主管機關核定轉送該管審計機關審核。
凡在一定金額以上不能利用之廢品，及已屆滿保存期限之會計憑證、簿籍、報表等，各機關於處理或聲請銷燬時，應造具清冊報經該管審計機關同意後為之。
凡在一定金額以上不能利用之廢品，及已屆滿保存期限之會計憑證、簿籍、報表等，各機關於處理或聲請銷燬時，應造具清冊報經該管審計機關同意後為之。