National Treasury Act Article 17
The payment vouchers issued by each agency of the central government shall be signed and approved by the head of the agency or its authorized signatory and the chief accounting personnel to be responsible for the approval of the lawful use of the payment.
中文原文 國庫法第17條
中央政府各機關簽具之付款憑單，應由各該機關長官或其授權代簽人及主辦會計人員，負責為合法支用之簽證。