Government Treasury Act Article 2
The government treasury takes charge of governments’ cash, bills, securities, and other properties.The government treasury of the central government is called the National Treasury, and the Ministry of Finance, R.O.C. (hereinafter referred to as the MOF) is its competent authority. The government treasury of the special municipality is called the special municipality treasury; the government treasury of a county/city is called county/city treasury; and the government treasury of a township/city is called township/city government treasury. The special municipality government, county/city government, and township/city government under whose jurisdictions such special municipality treasury, county/city treasury, and township/city government treasury belong, respectively, are the competent authorities.Where other properties provided in Paragraph 1 are real estate or movable property that needs to be kept in the repository for safekeeping, deed documents, repository receipts, or other supporting documents shall substitute the said real estate or movable property for safekeeping respectively.
中文原文 公庫法第2條
公庫經管政府現金、票據、證券及其他財物。
中央政府之公庫稱國庫，以財政部為主管機關；直轄市之公庫稱直轄市庫，縣（市）之公庫稱縣（市）庫，鄉（鎮、市）之公庫稱鄉（鎮、市）庫，以各該直轄市政府、縣（市）政府、鄉（鎮、市）公所為主管機關。
第一項所定其他財物屬不動產或需要堆棧倉庫保管之動產者，應以契據、倉單或其他證明文件代之。
中央政府之公庫稱國庫，以財政部為主管機關；直轄市之公庫稱直轄市庫，縣（市）之公庫稱縣（市）庫，鄉（鎮、市）之公庫稱鄉（鎮、市）庫，以各該直轄市政府、縣（市）政府、鄉（鎮、市）公所為主管機關。
第一項所定其他財物屬不動產或需要堆棧倉庫保管之動產者，應以契據、倉單或其他證明文件代之。