Expenditure Examination Committee

The Expenditure Examination Committee (Chinese: 立法院經費稽核委員會) is a special committee of the Legislative Yuan, the unicameral national legislature of the Republic of China (Taiwan). Unlike the Legislative Yuan's standing committees, which scrutinize the executive branch's policy and budget proposals by portfolio, the Expenditure Examination Committee is a special committee that focuses inward, examining and auditing the expenditures of the Legislative Yuan itself. It is one of the special committees established within the Legislative Yuan's committee structure, alongside other special bodies such as the Procedure Committee, the Discipline Committee, and the Constitutional Amendment Committee. The committee's work is part of the Legislative Yuan's internal financial oversight. Because the legislature votes on the national budget, including its own operating budget, an internal body that reviews how the Legislative Yuan spends its appropriated funds provides a layer of self-accountability. The committee's remit covers the examination of the legislature's expenditures, and its findings feed into the broader budget-review process conducted by the Finance Committee and the full chamber. The Legislative Yuan is based in Taipei and is the highest legislative organ of the Republic of China (Taiwan). Its committee system includes standing committees organized by policy area — such as the Finance Committee, the Foreign Affairs and National Defense Committee, the Economics Committee, the Education and Culture Committee, the Transportation Committee, the Judiciary and Organic Laws Committee, and the Social Welfare and Environmental Hygiene Committee — as well as special committees like the Expenditure Examination Committee. The official Legislative Yuan website lists the committee among its bodies and publishes committee-related news and documents. As a committee of a state legislature rather than a commercial enterprise, the Expenditure Examination Committee is a governmental body. It has no products, brands, or commercial operations. Its significance lies in its role within Taiwan's legislative and budgetary oversight architecture, ensuring that the legislature's own spending is subject to internal review.

The Expenditure Examination Committee (立法院經費稽核委員會) is a special committee of the Legislative Yuan of the Republic of China (Taiwan). The Legislative Yuan is the unicameral national legislature of Taiwan, and its committee system has evolved over the decades since the government relocated to Taiwan. Special committees were created to handle functions that do not fit neatly into the standing committee structure, including procedural matters, discipline, constitutional amendments, and the internal examination of the legislature's own expenditures. The Expenditure Examination Committee exists to review and audit the expenditures of the Legislative Yuan itself. This internal oversight function complements the external budget review performed by the Finance Committee and the full chamber. Because the Legislative Yuan approves the national budget, including its own budget, an internal committee dedicated to examining how those funds are spent serves as a self-accountability mechanism. The committee is listed among the bodies of the Legislative Yuan on its official website, and committee-related news and documents are published through the Legislative Yuan's information channels. As of the current legislative session, the Legislative Yuan continues to operate its committee system, including the Expenditure Examination Committee, as part of its regular legislative and oversight work. Detailed historical records about the committee's founding date, membership, and specific audits are not available in the provided evidence. The committee remains an active part of the Legislative Yuan's institutional structure.

1. 1立法院全球資訊網ly.gov.tw
2. 2Expenditure Examination Committee - Wikidatawikidata.org
3. 3立法院經費稽核委員會 - 維基百科zh.wikipedia.org