Government Treasury Act Article 19
At the end of a fiscal year, each agency shall cease to pay out of the balance of the allocated budget which has not been spent by it, unless the law provides otherwise, or by provision of law, the balance is permitted to be safekept.At the end of a fiscal year, the remaining unpaid amount of all kinds of expenditures pursuant to Paragraph 1, Article 14, that each agency may, at discretion, spend by law from the safekept sums of money, shall cease to pay out pursuant to the preceding paragraph. It shall then hand over to the relevant government treasury account.
中文原文 公庫法第19條
會計年度結束時，各機關未支用之分配預算餘額，除法律另有規定或經依法核准保留者外，應即停止支付。
各機關依第十四條第一項規定自行保管依法支用之各款支出，於會計年度結束時，其有未支付餘額，應依前項規定，停止支付，並即繳交各該公庫存款戶。
各機關依第十四條第一項規定自行保管依法支用之各款支出，於會計年度結束時，其有未支付餘額，應依前項規定，停止支付，並即繳交各該公庫存款戶。