Chapter II: Audit of Public Affairs
The approved appropriation budget of government agencies, together with the administrative plans and on programs, shall be submitted to the auditing agencies. This rule also applies to any subsequent modifications thereof.
If an allotment budget is found to be not in conformity with the legal budget or the relevant laws or regulations, it shall be corrected accordingly.
Accounting reports of various government agencies and funds as well as related information and archives shall be prepared in accordance with the Accounting Act and relevant accounting systems, and shall be submitted to the authorized auditing agency to audit. The auditing agency may notify them to submit original vouchers or related documents.
Auditors may be dispatched to conduct spot-audits for the affairs of the Treasury and various disbursing agencies anytime.
Where there is a calculation error or irregularity uncovered by the personnel dispatched by an auditing agency to a tax collecting agency to conduct the audit of tax assessment and collection, the case may be referred to the competent authority for appropriate action.
In assigning personnel to various government agencies to conduct on-site audit, the auditing agency shall evaluate the effectiveness of establishment and implementation in the related internal control systems, and then decide the degree and scope of the audit.
In conducting on-site audit of various government agencies, the auditing officer may notify these agencies to submit the relevant reports to him for audit. The auditing officer may, at any time he choose, check their records and verify with the related vouchers, case and properties.
The auditing officer shall report the result of his on-the-spot audit of the various government agencies to the auditing agency for deliberation and decision.
After closing the fiscal year, government agencies shall prepare annual reports, and have these reports submitted to the auditing agency for audit. The auditing agency shall, upon completion of the audit, issue a certificate of approval to the agencies concerned.
Auditing agency shall issue a written notice to those have not submitted their annual reports within the prescribed time reminding them or prompt submission. In case no annual report is submitted after the written notice is served, Article 17 may be invoked to deal with the case.