Public Welfare Lottery Issue Act Article 6-3

Each agency that receives surplus shall place the revenues in funds or in a statement of revenue and expenditure.An agency that places surplus in a statement of revenue and expenditure shall open a special savings account in the government treasury or its commissioned institution.
中文原文 公益彩券發行條例第6-3條
各受配機關應以基金或收支並列方式管理運用公益彩券盈餘分配款。
前項以收支並列方式管理運用者,應於公庫或代理公庫之行庫設立專戶儲存。

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