Financial Statement Act Article 9
In the event that there are changes in the agencies or funds within the fiscal year, their financial statements shall be compiled in accordance with the following:1. Where the agency has been re-organized, the amount or the jurisdiction of funds have been changed or transferred to another agency, the financial statement shall be compiled by the agency which is in control after the re-organization or agency in charge of the fund after the change or transfer.2. Where the name of the agency or the fund has been changed, the financial statement shall be compiled by the said agency or agency that is in charge of the funds after the change.3. Where numerous agencies or funds amalgamate into one agency or one fund, the financial statements for each fund or agency prior to the amalgamation shall be compiled each and separately by the said agency or agency that is in charge of the fund after the amalgamation.4. Where re-organization or alteration of agency results in division of budget or where a fund was amalgamated but later divided into numerous funds, the financial statement shall be compiled by that original agency or original agency that is in charge of the fund for the period in which the budget or fund remain undivided.
中文原文 決算法第9條
各機關或基金在年度內有變更者，其決算依左列規定辦理：
一、機關改組、基金改變或其管轄移轉者，由改組後之機關、改變或移轉後之基金主管機關一併編造。
二、機關或基金名稱更改者，由更改後之機關或基金主管機關編造。
三、數機關或數基金合併為一機關或一基金者，在未合併以前各該機關或基金之決算，由合併後之機關或基金主管機關代為分別編造。
四、機關之改組、變更致預算分立或基金先合併而後分立者，其未分立期間之決算，由原機關或原基金主管機關編造。
一、機關改組、基金改變或其管轄移轉者，由改組後之機關、改變或移轉後之基金主管機關一併編造。
二、機關或基金名稱更改者，由更改後之機關或基金主管機關編造。
三、數機關或數基金合併為一機關或一基金者，在未合併以前各該機關或基金之決算，由合併後之機關或基金主管機關代為分別編造。
四、機關之改組、變更致預算分立或基金先合併而後分立者，其未分立期間之決算，由原機關或原基金主管機關編造。