National Treasury Act Article 19

When conducting the payment for each agency, the regional payment institution shall issue National Treasury check in accordance with the approved payment voucher indicated in the preceding article and pay directly to the payee. However, the payment for the following items may could directly issue to the said agency:1.The various payments as stipulated in Article 6 are to be paid to that agency to keep and use in accordance with the regulations.2.The salary expenditures of each agency are to be sent to the designated personnel in that agency for transferring and issuing to the employees.
中文原文 國庫法第19條
地區支付機構辦理各機關支付,應依前條核簽之付款憑單,簽發國庫支票,直接付與受款人。
但左列各款之支付,得直接簽發各該機關:
一、第六條規定之各款支出,付與各該機關,依照規定,保管支用。
二、各機關薪餉工資之支出,付與各該機關之指定人員代領轉發。

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