The Enforcement Rules of the Audit Act Article 69
On the occasion of drawing lots for repayment of bond principal or destruction of redeemed bonds, the bond administrative agency shall inventory these bonds to notify the audit agency. The audit agency may dispatch auditors to monitor if necessary.
中文原文 審計法施行細則第69條
經管債券機關，於債券抽籤還本及銷燬時，應造冊通知審計機關，必要時，審計機關得派員監視辦理。