Government Treasury Act Article 25

Where revenues and expenditures which are/were resulted from the commissioned bank’s violation of laws and orders, or a breach of the contract causing damage to the concerned government treasury, the commissioned bank shall be liable for compensation; and when necessary, each competent authority of the relevant government treasury may terminate the agency relationship.When damage occurs to the sums of money that are safekept by the agency under its custody pursuant to Paragraph 1, Article 11 and Paragraph 1, Article 14, the person who is in charge of safekeeping the sums of money in the agency shall be liable for compensation, unless such damage is caused by force majeure.
中文原文 公庫法第25條
代理銀行違反法令或契約所為之收支,致公庫受損害時,該代理銀行應負賠償之責;必要時,各該公庫主管機關得終止其代理。
依第十一條第一項及第十四條第一項規定自行保管之款項,遇有損失時,除因不可抗力之原因外,應由自行保管機關保管人員負賠償之責。

English translation for reference only; the Chinese text prevails. Not legal advice.