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Article 21-1
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Government agencies shall submit reports annually regarding the implementation status on their management and protection of personal data to their superior agencies or supervisory agencies. Where no superior agency or supervisory agency exists, the following provisions shall apply:<br/>1.The Office of the President, the National Security Council, and the Five Yuans of government shall submit reports to the competent authority.<br/>2.Special municipal governments, special municipal councils, county (city) governments, and county (city) councils shall submit reports to the competent authority.<br/>3.The offices of mountain indigenous districts in special municipalities and their representative councils shall submit reports to the special municipal government; township (town, city) offices and their representative councils shall submit reports to the county government.<br/>Government agencies shall supervise and audit the implementation of protection and management of personal data by their subordinate or supervised government agencies, township (town, city) offices under their jurisdiction, offices of mountain indigenous districts in special municipalities, and representative councils of townships (towns, cities) and mountain indigenous districts in special municipalities.<br/>If deficiencies or areas requiring rectification are identified during the audits conducted pursuant to the preceding paragraph, the audited agency shall submit a rectification report to the auditing agency. After review, the auditing agency shall forward the report along with the audit findings to the competent authority.<br/>When deemed necessary, the auditing agency or competent authority may require the audited agency to provide explanations or make adjustments.<br/>Regarding the requirements under the preceding four paragraphs, the regulations on the required information of the implementation reports, the frequency, items, and methods of the audits, the delivery of the audit results, the procedures for submitting the rectification reports, and other related matters shall be prescribed by the competent authority.
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