Government Treasury Act Article 14

Each agency may, pursuant to provisions, safekeep each of the following sums of money that is for expenditure, and spend it pursuant to the law:1.Authorized petty cash;2.The budget fund of the agency which is located outside the prescribed mileage from the commissioned bank or agent institution of each relevant government treasury;3.The budget fund of the agency located overseas where there are no commissioned banks or agent institutions;4.The budget fund of the agency with no fixed location; or5.The budget fund of the agency, which is approved by the competent authority of the relevant government treasury due to its special characters.Each competent authority of relevant government treasury shall, pursuant to actual needs, stipulate provisions on the maximum amount of authorized petty cash mentioned in Subparagraph 1 of the preceding paragraph, prescribed mileage mentioned in Subparagraph 2 of the same paragraph, and other conditions provided for the item mentioned in each subparagraph. It shall also notify its budget, accounting, and statistics agency, and auditing agency of these provisions, as well as reporting the provisions to the higher competent authority of the government treasury for future reference.