Accounting Act Article 100
The accounting Officer of each Agency shall provide budget reserve for purchase orders of properties or prepayment of accounts that have been reviewed and proved to be consistent and in line with budget purposes and scheduled budget plans. Contracts relating to allocations, liabilities or income and sales, as well as purchase of bulk chattel, real estates shall be invalid unless reviewed, signed, or stamped by the accounting Officer in advance.
中文原文 會計法第100條
各機關會計人員對於財物之訂購或款項之預付，經查核與預算所定用途及計畫進度相合者，應為預算之保留。
關係經費負擔或收入一切契約，及大宗動產、不動產之買賣契約，非經會計人員事前審核簽名或蓋章，不生效力。
關係經費負擔或收入一切契約，及大宗動產、不動產之買賣契約，非經會計人員事前審核簽名或蓋章，不生效力。