The Enforcement Rules of the Audit Act Article 71
The performance reportsor cost analysis reports submitted by government agencies mentioned in the Article 63 of the Act are the progress of each plan, the implementation process of budgets, the performance of work results, or the cost analysis reports of work plans with measurable units listed in the budgets.
中文原文 審計法施行細則第71條
本法第六十三條規定公務機關所應附送之績效報告，或成本分析報告，係指該機關對於各項計畫實施完成進度，預算配合執行經過，及其工作所具成果之績效，或在預算內所列已具衡量單位工作計畫之成本分析報告。