Financial Statement Act Article 19
Financial statements of each agency, once signed or stamped by the Head of the agency and the Chief Accounting Officer, shall be delivered to the superior agency and the auditing agency.
中文原文 決算法第19條
各機關之決算，經機關長官及主辦會計人員簽名或蓋章後，分送該管上級機關及審計機關。