National Treasury Act Article 36
The matters of cash, bills, securities of each agency of the central government which are not conducted by the National Treasury agent institution in accordance with laws, the various accounting reports shall be sent to the MOF for checking and auditing; if necessary, the MOF may send personnel to audit and check the operations.
中文原文 國庫法第36條
中央政府各機關依法不由國庫代理機關辦理之現金、票據、證券出納保管事項，應將各種會計報告，分送財政部查核；必要時，財政部並得派員稽核之。