Budget Act Article 75
For any amount paid by error or overdraft, regarding the amount paid in advance but to be reimbursed in accordance with law, and surplus of prepaid payment or payment by estimate, if any of the amount is turned in after the end of a fiscal year, the amount shall be deemed as surplus and shall be carried over to the next fiscal year as revenues.
中文原文 預算法第75條
誤付透付之金額及依法墊付金額，或預付估付之賸餘金額，在會計年度結束後繳還者，均視為結餘，轉帳加入下年度之收入。