Regulations for the Enforcement of National Property Act Article 32

The term ”superior authority” mentioned in paragraph 2 of Article of this Act indicates following organizations:1. Central organization, school at all levels mentioned in the foregoing subparagraph 1 indicate presidential office or each yuan, ministry, committee, department, bureau.2. Municipality, County(City) Government and their subordinate organization, school mentioned in subparagraph 2 of the foregoing article indicate Municipality or County(City) government; Village(Town, City) office, their superior authority indicates county government; Municipality, County(City) Assembly, their superior authority indicate each assembly.3. Armaments Bureau mentioned in subparagraph 3 of this article, its superior authority indicates the ministry of National Defense.4. Provincial government and its subordinate organization mentioned in subparagraph 4, their superior authority indicates provincial government; provincial advisory assembly, its superior authority indicates provincial advisory assembly.The term “verifying the facts” mentioned in subparagraph 1 of paragraph 1 of Article 38 of this Act indicates that to decide a appropriation is allowed or not by utilization plan, needed area, maps and expenditure budget drafted by the appropriation organization.
中文原文 國有財產法施行細則第32條
本法第三十八條第二項所稱上級機關,指下列機關:
一、前條第一款之中央各級機關學校,為總統府或各院部會行處局署。
二、前條第二款之直轄市、縣(市)政府及其所屬機關學校,為直轄市或縣(市)政府;鄉(鎮、市)公所,為縣政府;直轄市、縣(市)議會,為各議會。
三、前條第三款之國防部軍備局,為國防部。
四、前條第四款之省政府及其所屬機關,為省政府;省諮議會,為省諮議會。
本法第三十八條第二項所稱核明屬實,指就其所擬使用計畫、實需面積、圖說及經費來源,加以審核,認定有無撥用之必要。

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