Government Treasury Act Article 8

For the government treasury funds held by the governments at all levels, each competent authority of relevant government treasury shall open a government treasury account in the commissioned bank, and all that funds shall be held together for the purpose of management. The competent authority of relevant government treasury may approve the opening of a special government agency account, in the commissioned bank or its commissioned financial institutions for the government treasury funds in accordance with the law, or for the special characters of such funds.Each competent authority of relevant government treasury shall stipulate provisions on management of the special government agency account mentioned in the preceding paragraph.