Government Treasury Act Article 15
The centralized payment agency (unit) of the government at each level shall create files for each payment of bills, and the allocated budgets that have been approved and verified.The approving and verifying agency shall give notice to the financial agency (unit) and the auditing agency about the bills on each payment and the allocated budgets that were mentioned in the preceding paragraph.
中文原文 公庫法第15條
各級政府之集中支付機關（單位），應依核定之分配預算及各項支付法案，建檔備付。
前項經核定之分配預算及各項支付法案，由核定機關通知財政機關（單位）及審計機關。
前項經核定之分配預算及各項支付法案，由核定機關通知財政機關（單位）及審計機關。