第2條 (決算之辦理時期)政府之決算，每一會計年度辦理一次，年度終了後二個月，為該會計年度之結束期間。
Article 2??(Time of settlement and Ending Period) Settlement of accounts by government shall be undertaken once a year in every fiscal year.Two months after the end of a calendar year shall be the ending period of that fiscal year.
結束期間內有關出納整理事務期限，由行政院定之。
Time limitation for handling affairs relating to payment and receipt within the ending period shall be decided by the Executive Yuan.
其上年度報告未及編入決算之收支，應另行補編附入。
income and expenditures not yet included in the financial statement of preceding year shall be incorporated into separate schedule attached in the financial statement.
當年度立法院為未來承諾之授權金額執行結果，應於決算內表達；
The result from the execution of the authorized fund relating to future promises given by the Legislative Yuan in one year shall be expressed in the financial statement for that same year;
因擔保、保證或契約可能造成未來會計年度內之支出者，應於決算書中列表說明。
any expenses that are likely to be incurred in the future fiscal year from aguarantee, surety or contractual agreement shall be explained in a table to be included in the financial statement.
第5條 決算之科目及其門類，應依照其年度之預算科目門類。
Article 5??(Account and Category) The accounts of financial statements and their categories to be prepared shall depend on the accounts and categories listed in the budget for the same year.
如其收入為該年度預算所未列者，應按收入性質另定科目，依其門類列入其決算。
For incomes that are not listed in the budget of that year, it shall be itemized according to the nature of income, then incorporated into the financial statement according to its category.
第23條 (審核各機關或各基金決算應注意之事項)審計機關審核各機關或各基金決算，應注意左列效能：
Article 23??(Efficacy heeded in the course of auditing financial statements of each authority or fund by audit authority) Audit authority when auditing the financial statement of each authority or fund shall have due consideration to the following efficaccy
六其他有關決算事項。
6.
Other events relating to settlement of accounts.
第24條 (審核總決算時應注意事項)審計機關審核政府總決算，應注意左列效能：
Article 24??(Efficacy heeded in the course of auditing general financial statements by audit authority) Audit authorities when auditing the general financial statement of government shall have due consideration to the following efficacies:
一歲入、歲出是否與預算相符，如不相符，其不符之原因。
1.
Whether annual revenue, annual expenditure are consistent with the budget.
In the case of inconsistency, then the reasons of inconsistency.
二歲入、歲出是否平衡，如不平衡，其不平衡之原因。
2.
Whether the annual revenue, annual expenditure are balanced.
In the case of imbalance, then the reasons of the imbalance.
三歲入、歲出是否與國民經濟能力及其發展相適應。
3.
Whether the annual revenue, annual expenditure are in line with national economic ability and its development.
四歲入、歲出是否與國家施政方針相適應。
4.
Whether the annual revenue, annual expenditure are in line with the national administrative policy.
五各方所擬關於歲入、歲出應行改善之意見。
5.
Diverse opinions concerning the improvements of annual revenue and annual expenditure.
逾期不答辯者，視為同意修正。
authority that do not provide response within the time limit shall be deemed to have agreed to the amendment.
決算經審定後，應通知原編造決算之機關，並以副本分送中央主計機關及該管上級機關。
Financial statement once finalized after audit shall be notified to authority that originally compiled the financial statement, copies of which shall be submitted to Central BAS Authority and superior authority in control.
第27條 (立法院對審核報告之審議)立法院對審核報告中有關預算之執行、政策之實施及特別事件之審核、救濟等事項，予以審議。
Article 27??(Deliberation by the Legislative Yuan) Events in the audit reports relating to execution of budget, implementation of policy and audit of special events, remedies etc. shall be deliberated by Legislative Yuan.
對原編造決算之機關，於必要時，亦得通知其列席備詢，或提供資料。
Where necessary, authority that prepared the original financial statement shall be notified to be present to answer inquires or provide information.
第29條 (監察院之處理)監察院對總決算及附屬單位決算綜計表審核報告所列應行處分之事項為左列之處理：
Article 29??(Handling by Control Yuan) The Control Yuan shall deal with the events listed in the audit report, financial statement of subordinate department, general financial statement and consolidated table in the following way:
一應賠償之收支尚未執行者，移送國庫主管機關或附屬單位決算之主管機關執行之。
1.
Those receipt and payment required to be compensated but not yet executed shall be transferred to competent authority of the Treasury or competent authority of subordinate department financial statement for execution.
第31條 (地方政府之決算)地方政府決算，另以法律定之。
Article 31??(Financial statements of local governments) Financial statements of local governments shall be determined by other laws or regulations.
前項法律未制定前，準用本法之規定。
Prior to the establishment of said laws or regulations in forgoing paragraph 1, this Act shall be applicable.
第32條 (施行日)本法自公布日施行。
Article 32 (Effective date) This Act shall come into force on the date of promulgation.