The NAO Submits Audit Reports on the 2025 Central Government Final Accounts

 

🎬The NAO Submits Audit Reports on the 2025 Central Government Final Accounts

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The 2025 General Final Accounts of the Central Government and the Final Accounts and Comprehensive Statements of Affiliated Units (Operating and Non-operating Sections), the Special Final Accounts for Phase 5 of the Central Government’s Forward-looking Infrastructure Development Program, and the Special Final Accounts for Strengthening Economic and Social Resilience and Sharing Economic Achievements with All in the Post-pandemic Era were prepared by the Executive Yuan and submitted to the Control Yuan on April 30, 2026, which then forwarded them to the National Audit Office, R.O.C. (Taiwan) (NAO).

Pursuant to Article 105 of the Constitution, Article 26 of the Financial Statement Act, and Article 34, Paragraph 2 of the Audit Act, the NAO completed its audit within three months, prepared the final certified statement of amounts, and submitted its audit reports to the Legislative Yuan. The audited amounts were certified as follows:

  1. General final accounts: Revenue was increased by over NT$1.9 billion and certified at over NT$3.1796 trillion. Expenditure was reduced by a net amount of over NT$0.8 billion—comprising an increase of over NT$275.53 million and a reduction of over NT$1.11302 billion—and certified at over NT$2.9332 trillion. The resulting surplus of revenues over expenditures was over NT$246.3 billion.Debt repayments of NT$141.5 billion were certified as reported, leaving an overall surplus of over NT$104.8 billion.
  2. Operating section: For government enterprises, revenue was increased by a net amount of over NT$0.1 billion (an increase of over NT$228.71 million and a reduction of over NT$65.57 million), while expenditure was reduced by a net amount of over NT$0.3 billion (an increase of over NT$11.94 million and a reduction of over NT$398.28 million).Total revenue was certified at over NT$3.9232 trillion, total expenditure at over NT$3.5449 trillion, and net profit at over NT$378.2 billion. Dividends and bonuses remitted to the Treasury were increased by over NT$82.59 million and certified at over NT$225.1 billion.
  3. Non-operating section: For non-operating special funds, revenue (including sources of funds) was reduced by a net amount of over NT$27.23 million (an increase of over NT$20,000 and a reduction of over NT$27.25 million). Expenditure (including uses of funds) was reduced by a net amount of over NT$1.17471 billion (an increase of over NT$378.44 million and a reduction of over NT$1.55315 billion).Total revenue was certified at over NT$4.4394 trillion, total expenditure at over NT$4.2128 trillion, and the surplus at over NT$226.5 billion. Remittances to the Treasury were certified at over NT$5.6 billion, the same as the budgeted amount.
  4. Special final accounts for Phase 5 of the Central Government’s Forward-looking Infrastructure Development Program: Revenue of over NT$86.11 million was certified as reported. Realized expenditure was increased by over NT$25.39 million, while the payable and carried-forward amounts were reduced accordingly, resulting in certified expenditure of over NT$66.6 billion.The shortfall of revenues against expenditures was over NT$66.5 billion. To meet funding needs in subsequent years, the budgeted borrowing was retained in full as part of the Treasury’s overall cash management arrangements.
  5. Special final accounts for Strengthening Economic and Social Resilience and Sharing Economic Achievements with All in the Post-pandemic Era: Revenue of over NT$81.77 million was certified as reported. Expenditure was reduced by over NT$2.6 billion and certified at over NT$366.3 billion.The shortfall of revenues against expenditures was over NT$366.3 billion and, pursuant to Article 5, Paragraph 2 of the Special Act for Strengthening Economic and Social Resilience and Sharing Economic Achievements with All in the Post-pandemic Era, was covered in full by accumulated surpluses from previous fiscal years.

For fiscal year 2025, the NAO compiled seven volumes of audit reports covering the Central Government General Final Accounts, the Final Accounts and Comprehensive Statements of Affiliated Units, and the special final accounts: (1) Annual Audit Report of the Central Government—Overview, Audits of Major Government Policy Issues, and Final Certified Statement of Amounts (Volume I); (2) Annual Audit Report of the Central Government—Major Audit Opinions on Government Agencies (Volume II); (3) Annual Audit Report of the Central Government—Confidential Matters Concerning Foreign Affairs, National Defense, and Overseas Community Affairs (Volume III); (4) Audit Report on the Final Accounts and Comprehensive Statements of Affiliated Units of the Central Government General Final Accounts—Operating Section; (5) Audit Report on the Final Accounts and Comprehensive Statements of Affiliated Units of the Central Government General Final Accounts—Non-operating Section; (6) Special Final Accounts Audit Report for Phase 5 of the Central Government’s Forward-looking Infrastructure Development Program; and (7) Special Final Accounts Audit Report for Strengthening Economic and Social Resilience and Sharing Economic Achievements with All in the Post-pandemic Era.

The reports disclose a total of 682 major audit opinions, organized by government agency, government enterprise, non-operating special fund, and infrastructure project category.

Except for confidential material, all seven audit report volumes and the various certified final-account statements and summary tables are available on the NAO’s Final Accounts Audit Report Inquiry Platform (https://auditreport.audit.gov.tw/). Members of the public are welcome to consult the reports and provide comments or suggestions.

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