Government Treasury Act Article 16
Each payment handled by the agency shall sign a payment order and submit it to each relevant centralized payment agency (unit); the latter shall then issue a government treasury check to pay directly to the payee by deposit to his/her/its account. However, for the payment of each of the following expenditures it may directly issue payment to the account of the designated person of the agency or to the account of the agency:1.The expenditures which were mentioned in Paragraph 1, Article 14 that are by provision, at the discretion of each relevant agency for safekeeping or spending.2.Salaries and/or wages of workers of each agency, or other payments of expenses, that are received by each relevant agency on behalf of these workers and passed on to said workers by such relevant agency.
中文原文 公庫法第16條
各機關辦理各項支付，應簽具付款憑單，交各該管集中支付機關（單位），依規定簽發公庫支票或以存帳入戶方式，直接付與受款人。
但下列各款支出之支付，得直接簽發各該機關之指定人員或機關帳戶：
一、第十四條第一項規定之各款支出，由各該機關依規定自行保管支用者。
二、各機關員工薪餉、工資或其他給與之支出，由各該機關代領轉發者。
但下列各款支出之支付，得直接簽發各該機關之指定人員或機關帳戶：
一、第十四條第一項規定之各款支出，由各該機關依規定自行保管支用者。
二、各機關員工薪餉、工資或其他給與之支出，由各該機關代領轉發者。