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(5) �룊媛��떞�떦湲곌��
�몺 �룊媛� 吏묓뻾湲곌��
�뀋 �뿰諛� �젙遺��쓽 媛� 湲곌��
�몼 �룊媛� 吏��썝湲곌��
�뀋 愿�由ъ삁�궛泥�(Office of Management and Budget)
�굹. �쁺援�
(1) �룊媛�踰�
�뀋 以묒븰媛먯궗踰� (National Audit Act)
�뀋 吏�諛⑹젙遺�踰� (Local Government Act)
(2) �룊媛�紐⑹쟻
�뀋 �젙遺��젙梨낆쓽 愿�由ъ쟻 �슚�쑉�꽦 利앸��
�뀋 �옱�젙 吏�異쒖쓽 �슚�쑉�솕 異붽뎄
�뀋 �꽦怨쇳뼢�긽 異붽뎄
(�떎) 吏�諛⑹옄移섎떒泥� �룊媛�
�뀋 媛먯궗�쐞�썝�쉶(Audit Commission)
(�씪) �룊媛�寃곌낵 �솢�슜
�뀋 �룊媛�寃곌낵瑜� 諛뷀깢�쑝濡� �삁�궛 諛곗젙
(留�) �룊媛��떞�떦湲곌��
�몺 �룊媛� 吏묓뻾湲곌��
�뀋媛� 遺�泥섎퀎 �븯�쐞 遺�泥�
�몼 �룊媛� 吏��썝湲곌��
�뀋 以묒븰媛먯궗�쐞�썝�쉶(National Audit office) - 以묒븰�뻾�젙湲곌��
�뀋 媛먯궗�쐞�썝�쉶(Audit Commission) - 吏�諛⑹옄移섍린愿�
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