National Treasury Act Article 10
The handling method for the return of revenue and the recovery of expenditure are to be set between the MOF, the Directorate-General of Budget, Accounting and Statistics, Executive Yuan and the National Audit Office.
中文原文 國庫法第10條
收入之退還，支出之收回，其處理辦法，由財政部會同中央主計機關、審計部定之。