Regulations Governing the Handling of Return of Revenues and Recovery of Expenditures of the National Treasury Article 5
If funds expended by a spending agency out of its allocated budget for annual expenditures or under other spending bills for the current year should be recovered in whole or in part under the requirements of a law or regulation or because the amount of funds actually used is less than the amount expended, the spending agency shall complete a Statement of Recovery of Expenditures and send it, along with the funds to be paid back, to the National Treasury for its deposit account.
中文原文 國庫收入退還支出收回處理辦法第5條
支用機關由歲出分配預算，或當年度其他支付法案支出之款項，依據法令或事實上支用減少，須收回全部或一部者，應簽具支出收回書，連同應繳回之款項，送國庫列收國庫存款戶。