Regulations for Electronic Procurement Article 21

The holder of the government procurement card shall be designated by an entity, and this individual shall be responsible for keeping the card in good care as long as it is under his or her custody. Where the qualification of a cardholder has been revoked, the entity shall notify the card-issuing institution to suspend his or her card, and the original cardholder shall, within the period specified by the head of the entity or the personnel authorized by the head, make a clear-payment report.
中文原文 電子採購作業辦法第21條
政府採購卡之持卡人由機關指定,持卡人於持卡期間內應善盡保管責任。
持卡人資格經取消者,機關應通知發卡機構註銷其持卡,原持卡人並應於機關首長或其授權人員指定期間內,辦理結報。

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