Government Treasury Act Article 21
The government at each level may, depending on actual needs of the government treasury and under the objective that the establishment of an account is not hindered, centrally accommodate and apply sums of money in the special government agency account established pursuant to the proviso of Paragraph 1, Article 8.The sums of money that are accommodated pursuant to the preceding paragraph shall be appropriated into each relevant government treasury account; when a debt is to be paid off, an appropriated sum of money directly from each relevant government treasury account shall be made out.
中文原文 公庫法第21條
各級政府依第八條第一項但書規定設立之機關專戶存管款項，於不妨礙專戶設立之目的下，各該政府得視公庫實際需要，統一調度運用。
依前項規定調度之機關專戶存管款項，均撥入各該公庫存款戶內；償還時，亦由各該公庫存款戶直接撥付。
依前項規定調度之機關專戶存管款項，均撥入各該公庫存款戶內；償還時，亦由各該公庫存款戶直接撥付。