Act Governing the Allocation of Government Revenues and Expenditures Article 38
When the administration of matters by a government at any level is delegated to a government at the same or another level, the related expenses shall be borne by the delegating agency.
中文原文 財政收支劃分法第38條
各級政府事務委託他級或同級政府辦理者，其經費由委託機關負擔。