Local Government Act Article 74
Special municipalities, counties/cities, and townships/cities shall set up treasuries with an administrative body determined by the government of the special municipality, county/city government, or township/city office; the treasuries shall be created upon approval from the council of the special municipality, county/city council, or township/city council.
中文原文 地方制度法第74條
直轄市、縣（市）、鄉（鎮、市）應設置公庫，其代理機關由直轄市政府、縣（市）政府、鄉（鎮、市）公所擬定，經各該直轄市議會、縣（市）議會、鄉（鎮、市）民代表會同意後設置之。