The Constitution of the Republic of China upholds the separation of five-power system.　The auditing power is within the sphere of the control power.　In view of Article 90 and Article 107, Subparagraph 13, of the Constitution, it is clear that the power shall be enacted and implemented by the Central Government.　The National Auditing Office, supervised by the Control Yuan, establishes auditing divisions in provinces (cities) and conducts audits of the finances of the provincial (municipal) government in said provinces (cities) under Article 5 of the Audit Act.　This does not contradict the Constitution.

　　　 The Constitution of the Republic of China upholds the separation of five-power system.　The Control Yuan is the supreme controlling authority of the nation and exercises consent, impeachment, discipline, and auditing powers.　In view of Article 90 and Article 107, Subparagraph 13, of the Constitution, it is clear that the powers shall be enacted and implemented by the Central Government.　To exercise the auditing power, the Control Yuan established the National Auditing Office to govern auditing matters as provided in Subparagraphs of Article 4, Paragraph 1, of the Organic Act of the Control Yuan.　Since the auditing power is within the scope of the Central Government, Article 14 of the Organic Act of National Audit Office states: “The National Auditing Office shall establish an auditing division in every province (city) which governs auditing matters of the provincial (municipal) government where it is located.”　Article 5 of the Audit Act also states: “The auditing of the finances of every provincial (municipal) government shall be carried out by the auditing division located in said province (city).”　These provisions are for establishing a uniform auditing system belonging to the central government and the necessity of supervising the execution of the budget of each province (city).　They do not contradict the Constitution. Article 111 of the Constitution is concerned with the matters not enumerated in the provisions of Articles 107-110 of the Constitution.　The auditing power has been clearly prescribed within the sphere of the central powers; it is impossible to apply that provision.　Furthermore, when exercising the power of review of the examination statement of the annual report, the relationship between the auditing authorities established in localities by the central government and local representative institutions shall be governed by another law under Article 31 of the Financial Statement Act.　Until the law is enacted, it is only applicable mutatis mutandis to the provisions of the current Financial Statement Act.　It is certain that the competent authority shall enact a local annual reporting law in an appropriate period of time.