Vocational Training Act Article 29
The vocational training expenses appropriated in accordance with Article 27 shall have its own accounting title, be spent for specific purposes, and be listed and disbursed as functional expenses.
中文原文 職業訓練法第29條
依第二十七條規定，提列之職業訓練費用，應有獨立之會計科目，專款專用，並以業務費用列支。