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According to Article 90 of the Constitution and Article 7 of the Amendment of the Constitution, the power of audit is one of the control powers. Article 105 of the Constitution states that the auditor general shall, within three months after disclosure by the Executive Yuan of the final accounts of revenues and expenditures, complete the audit thereof in accordance with law, and submit the audit report to the Legislative Yuan. The power of audit, according to Article 3 of the Audit Act, shall be exercised by government auditing agencies. The central government and its subordinate organizations shall be audited by the Ministry of Audit, provincial and provincial-level city governments shall be audited by the departments of audit, and as needed, county and county-level city governments shall be audited by the offices of audit.
The audit organizations are responsible for auditing the financial operations of government agencies at all levels. According to Article 2 of the Audit Act, the power of audit includes:
* supervising the execution of budgets
* approving receipt and payment orders
* examining and approving the financial receipts and final accounts
* detecting irregularities and dishonest behaviors with regard to property and financial affairs
* evaluating financial efficiency
* determining the financial responsibilities
* fulfilling other auditing duties mandated by law
The Audit Act provides that auditors shall carry out their duties independently and without interference, and that auditing agencies shall regularly or extemporaneously send their auditors to various organizations to carry out their duties. If an auditing agency does not send its auditors to an organization, it may request the organization to submit the relevant documents for random inspection.
Auditing agencies may examine the receipts, payment vouchers and property of public organizations at any time. If auditors demand to inspect books, vouchers or other documents, or cash and property, the persons in charge of the organizations shall not conceal or refuse to surrender them. They shall reply to questions in detail and supply all relevant materials if requested.
If auditors find financial irregularities or dishonest conduct among the officials in various organizations, they shall report findings to the competent audit organizations and notify organization heads for action. They may also report to the Control Yuan, through auditing organizations to deal with the case according to law. If a criminal offense is involved, it shall be referred to the judiciary and reported to the Control Yuan. If the auditing agency finds an organization notoriously inefficient or neglectful of its duties, in addition to notifying the organization’s supervising agency, the matter should also be reported to the Control Yuan. If the problem is due to a deficiency in system regulations or unacceptable facilities, suggestions for improvement should be raised.