Financial Statement Act Article 17
Annual receipt and payment report of the National Treasury regarding all the actual cashiering activities up until the end date of that fiscal year shall be compiled and recorded by the competent agency of the National Treasury.The report in the preceding Paragraph shall be delivered within 25 days after the end date of the fiscal year to the central budget accounting and statistics agency and auditing agency for auditing purposes.
中文原文 決算法第17條
國庫之年度出納終結報告，由國庫主管機關就年度結束日止該年度內國庫實有出納之全部編報之。
前項報告，應於年度結束後二十五日內，分送中央主計機關及審計機關查核。
前項報告，應於年度結束後二十五日內，分送中央主計機關及審計機關查核。