Budget Act Article 25

The government shall not, outside of the scope of the budget, use public money or funds, dispose of public property or make investments.Disbursement in violation of the preceding Paragraph shall be restituted in accordance with the provisions provided for in the Civil Code for management of affairs without mandate or torts.
中文原文 預算法第25條
政府不得於預算所定外,動用公款、處分公有財物或為投資之行為。
違背前項規定之支出,應依民法無因管理或侵權行為之規定請求返還。

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