The Enforcement Rules of the Audit Act Article 42-3
The related materials, such as the reports of large procurements’ service conditions and efficiency analyses submitted to the responsible agency of government procurement, the examination conducted by the responsible agency, and the efficiency evaluations of important procurements, shall be submitted copies to the competent audit agency.
中文原文 審計法施行細則第42-3條
各機關向政府採購主管機關提報巨額採購之使用情形及其效益分析與該主管機關派員查核及對已完成之重大採購事件所作效益評估等資料，應送該管審計機關。