Control Yuan

The Control Yuan is the supervisory and auditory branch of the government of the Republic of China, both during its time in mainland China and Taiwan.
Designed as a hybrid of auditor and ombudsman by Taiwanese law, the Control Yuan holds the following powers:

Impeachment: The Control Yuan has the power to impeach government officials. Successfully impeached cases then go to the Disciplinary Court of the Judicial Yuan for adjudication. Impeachment of the President and the Vice President of the Republic follows a different procedure and does not go through the Control Yuan.
Censure: The Control Yuan also has the power to censure a government official. The censure is sent to the official's superior officer.
Audit: The Executive Yuan presents the annual budget to the Control Yuan each year for audit.
Corrective Measures: The Control Yuan, after investigating the work and facilities of the Executive Yuan and its subordinate organs, may propose corrective measures to the Executive Yuan or its subordinate organs for improvement after these measures are examined and approved by the relevant committees.

According to the current Constitution, the Control Yuan shall consist of 29 members. One member shall be the President of the Control Yuan, and another shall be the Vice President. All members, including the President and Vice President of Control Yuan, shall be nominated by the President of the Republic and approved by Legislative Yuan. Members serve with a term limit of six years.
Prior to constitutional reforms in the 1990s, the Control Yuan, along with National Assembly and the Legislative Yuan formed the national tricameral parliament. It functioned similarly to an upper house of a bicameral legislature, though it formed its own separate branch and was indirectly elected by provincial or municipal legislatures with 178 senators elected.

Structure

Members composition

The Control Yuan consists of a council with 29 members, including a President and a Vice President and the National Audit Office. All 29 members and the auditor-general are nominated by the President of the Republic and approved by Legislative Yuan for 6-year terms. The incumbent 6th Control Yuan was nominated by President Tsai Ing-wen on June 22, 2020 and later confirmed by Legislative Yuan on July 17, 2020. Members inaugurated on August 1, 2020, and their terms expire on July 31, 2026.

Council and committees

The council of the Yuan, chaired by the Yuan President, is divided into a number of committees to exercise the Yuan's supervision power. No member of the Control Yuan can hold another public office or profession while serving in the branch, and members must be able to perform absent of partisan control or influence. Members can vote in no more than three committees and can join additional committees as non-voting members. Each committee can have up to 14 members and usually elects a convenor amongst themselves to chair committee meetings.

Standing committees	Special committees
Domestic and Ethnic Affairs Foreign and Overseas Chinese Affairs National Defense and Intelligence Affairs Finance and Economic Affairs Education and Cultural Affairs Transportation and Procurement Affairs Judicial and Prison Administration Affairs	Committee on Statutory Studies Committee on Consultation Committee on Discipline for Control Yuan Members Committee on Anti-Corruption

The following responsibilities were also assigned by various acts.

Anti-Corruption: The Anti-Corruption Committee is a seven-member committee, which cannot include the President or Vice President of the Control Yuan, which deals with asset declarations by government officials, recusals due to conflict of interest, and political donations.
Examination Invigilation: The Control Yuan also appoints proctors to supervise examinations for civil servants.
National Human Rights Commission

The National Human Rights Committee is a ten-member committee under the Control Yuan which investigates human rights abuses, proposes human rights laws, compiles an annual report and promotes human rights education. The President of the Control Yuan must be a member of the committee. The committee was established by the National Human Rights Committee Organic Law on 10 December 2019.

Administrative Appeal Committee

An Administrative Appeal Committee, operated under the aegis of the Control Yuan but consisting of both members and non-members of the Control Yuan, considers administrative appeals which are inappropriate to both the Control Yuan proper and the Ministry of Audit.

National Audit Office

The National Audit Office is headed by an auditor-general who is nominated by the President of the Republic and appointed with consent of Legislative Yuan, exercises the Control Yuan's power of audit. It consists of five departments:

General public affairs audit department
National defense expenditures audit department
Special public affairs audit department
State-run corporations and government-owned businesses audit department
Financial affairs audit department

In addition, most local governments have established the Audit Divisions/Offices, these serve as the subordinate agencies of the National Audit Office. Currently, 21 local governments of the 22 administrative divisions of Taiwan have Audit Divisions/Offices.

Impeachment procedure and notable cases

The Control Yuan is responsible to investigate possible violations on laws and regulations of public servants and raise impeachments if needed. Investigations are initiated by at least two members, and investigation committees must consist of at least nine members of the Control Yuan. The impeachment cases would be determined by a majority vote by members of investigation committee. Successful impeachment cases will then be forwarded to the Disciplinary Court under the Judicial Yuan for adjudication. However, the impeachment of the President or Vice President shall be initiated by Legislative Yuan and adjudicate by the Constitutional Court under the Judicial Yuan. Details regarding impeachment proceedings are stipulated in the Enforcement Rules of the Control Act.

On 19 February 2020, the Control Yuan impeached five military personnel which it deemed responsible for a F-16 Fighter aircraft crash on June 4, 2018, that killed all on board. The case was forwarded to the Public Functionary Disciplinary Sanction Commission in the Judicial Yuan to determine the punishment.
On 4 June 2019, Hsieh Kung-ping, a top aide of former Hualien County commissioner Fu Kun-chi, Lin Chin-hu, a county government employee, and media section chief Huang Wei-jun, were impeached for bribery using $5.26 million in public funds. Both were found guilty on 18 February 2020; Hsieh was given two demerits and fined $100,000 NTD, Lin was handed a 10% pay reduction for a year, and Huang was given one demerit and fined $100,000 NTD.
On 15 January 2019, Kuan Chung-ming, the president of National Taiwan University, was impeached for violating a law prohibiting public servants from working other jobs. The case was forwarded to the Public Functionary Disciplinary Sanction Commission in the Judicial Yuan to determine whether he was guilty and the appropriate punishment. Kuan was found guilty on 2 September 2019 and officially reprimanded.
History

Constitutional theory

The concept of Control Yuan was introduced by Sun Yat-sen's Three Principles of the People. The theory proposed a separation of powers into five branches. Sun Yat-sen demonstrated the benefit of separating the supervision and auditing power from the legislature by the designation of the state organs of the Imperial China. He quotes the long tradition of supervision used in past dynasties, ranging from the Censor established by the Qin and Han dynasties to the tái and jiàn offices established under the Sui and Tang dynasties to the Board of Public Censors selected under the Ming and Qing dynasties. Most of these offices also operated local and provincial branches to supervise local governments. Under the Qing dynasty, the Board of Public Censors consisted of forty or fifty members, and two presidents, one of Manchu ancestry and the other of Han Chinese ancestry. They were, in theory, allowed to send one censor to participate in the meetings of all government boards. The Board's powers were minimized by the time of political flux which preceded the end of the Empire.
However, the 1947 Constitution of the Republic of China has many influences from the resolutions of the Political Consultative Assembly held between the Chinese Nationalist Party and the Chinese Communist Party. Carsun Chang, the major author of the Constitution draft in the Political Consultative Assembly, considered the fact that the supervision and auditing power is traditionally held by the legislature, and also the proposal of federalism from the Communist Party in the drafting process. He designed the Control Yuan to be a chamber of parliament that is indirectly elected by the provincial legislatures of China. The Control Yuan has some similarities to the United States Senate, which allocated a similar number of seats to each province of China and holds the power to confirm many important public positions in the Judicial Yuan and Examination Yuan appointed by the President of the Republic.
In the 1947 constitution, the Control Yuan, together with National Assembly and Legislative Yuan, thus formed chambers of a tricameral parliament according to the Judicial Yuan's interpretation number 76 of the Constitution in 1957. The Control Yuan was given the power to request documents from other government agencies and investigate them for violations of law or neglect as under Sun Yat-sen's ideology. The auditor-general was considered elected by the Control Yuan, who shall be nominated by the President of the Republic with consent of the Legislative Yuan, who was responsible for submitting reports on government budgets. Finally, the Control Yuan had confirmation power for the President, Vice President and members of the Judicial Yuan and Examination Yuan.