National Treasury Act Article 22

For the payment of subsidiary expenditure with specified purposes, it shall be conducted in accordance with the provisions set forth in Articles 13 through 21; and for those which do not specified the purposes, they are to be processed by the competent authority with the signed payment vouchers in accordance with the approved distributed budget or relevant payment bills to inform the payment institution in charge to issue National Treasury check to the agencies or groups directly which are subsidized.
中文原文 國庫法第22條
補助支出之支付,其明定用途者,依第十三條至第二十一條之規定辦理;其未明定用途者,由各該主管機關依據核定分配預算或其有關之支付法案,簽具付款憑單,通知各該管支付機構簽發國庫支票,直接付與受補助之機關或團體。

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