National Treasury Act Article 20

When the regional payment institution pays the expenditure of each agency of the central government, it shall notify the spending agency.The expenditures of each spending agency and payments related to the National Treasury deposit accounts by the National Treasury agent institutions shall be reported to the MOF, the Directorate-General of Budget, Accounting and Statistics, Executive Yuan and the National Audit Office by period regularly.
中文原文 國庫法第20條
地區支付機構支付中央政府各機關之支出,應通知支用機關。
各支用機關之支出,及國庫代理機關關於國庫存款戶之支付,均應按期分報財政部、中央主計機關及審計部。

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