Budget Act Article 74
According to Article 72 hereof, the accounts payable from the previous year or expenditure encumbrances carried over to the next year shall, within ten (10) days after the end of a fiscal year, be reported to the competent agency forwarding it to the Executive Yuan for approval and notifying the central budget accounting and statistics agency, auditing agency and competent central finance agency of the approval, respectively.
中文原文 預算法第74條
第七十二條規定，轉入下年度之應付款及保留數準備，應於會計年度結束期間後十日內，報由主管機關核轉行政院核定，分別通知中央主計機關、審計機關及中央財政主管機關。