Fiscal Discipline Act Article 3

This Act shall be performed ex officio by the Ministry of Finance; the Directorate-General of Budget, Accounting and Statistics, Executive Yuan (hereinafter referred to as the DGBAS); the National Audit Office; and related agencies.
中文原文 財政紀律法第3條
本法由財政部、行政院主計總處、審計部及相關機關,依職權辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.