Child and Juvenile Welfare and Rights Protection Act Article 114

If a parental obligor fails to pay relevant fees in accordance with this Act, and it is necessary for the protection of children and juveniles, the competent authority shall first pay from the child and juvenile welfare funds.
中文原文 兒童及少年福利與權益保障法第114條
扶養義務人不依本法規定支付相關費用者,如為保護兒童及少年之必要,由主管機關於兒童及少年福利經費中先行支付。

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