Accounting Act Article 102
The accounting Officer of each Agency shall refuse to sign source documents upon discovery of the following circumstances:1. Purposes or evidence of the source documents are not specified.2. Source documents lack primary supporting documents or are not in the form in accordance with laws or as required by convention.3. The commencement of events requires bidding (tender), price comparison or price negotiation, while it lacks the signature or stamp of the internal review Officer in charge of the execution.4. The source document is required to be signed or stamped by the Chief Officer of the Agency or senior Officer or the Officer in charge of event, but it is not signed or stamped.5. The source documents are required to be signed or stamped by the processing Officer, quality inspection Officer, quantity check Officer and the custodian, but it is not signed or stamped; or it is the one that requires the attachment of a quality or quantity acceptance certificate, but the attachment is missing.6. The source document relating to transfer, custody, increase and decrease of properties are required to be signed by the Officer in charge of managing those activities, but it is not signed or stamped.7. There are obliteration marks in the words or numerical figures in the document, but the obliteration marks are not verified by signature or stamps of the responsible Officer.8. There is inconsistency between words and numerical figures in the expressing amount or volume in the document.9. Events stipulated in Subparagraph 3 and Subparagraph 5 with the amount reaching the audit threshold are not dealt with pursuant to statutory audit process.10. Other circumstances that are inconsistent with laws or regulations.For the Officer stipulated in Subparagraph 4 of the preceding Paragraph, each Agency may, according to the scale of its business and the amount involved, prescribe a hierarchical responsibility system for handling such matters.
中文原文 會計法第102條
各機關會計人員審核原始憑證，發現有左列情形之一者，應拒絕簽署：
一、未註明用途或案據者。
二、依照法律或習慣應有之主要書據缺少或形式不具備者。
三、應經招標、比價或議價程序始得舉辦之事項，而未經執行內部審核人員簽名或蓋章者。
四、應經機關長官或事項之主管或主辦人員之簽名或蓋章，而未經其簽名或蓋章者。
五、應經經手人、品質驗收人、數量驗收人及保管人簽名或蓋章而未經其簽名或蓋章者；或應附送品質或數量驗收之證明文件而未附送者。
六、關係財物增減、保管、移轉之事項時，應經主辦經理事務人員簽名或蓋章，而未經其簽名或蓋章者。
七、書據之數字或文字有塗改痕跡，而塗改處未經負責人員簽名或蓋章證明者。
八、書據上表示金額或數量之文字、號碼不符者。
九、第三款及第五款所舉辦之事項，其金額已達稽察限額之案件，未經依照法定稽察程序辦理者。
十、其他與法令不符者。
前項第四款規定之人員，得由各機關依其業務規模，按金額訂定分層負責辦法辦理之。
一、未註明用途或案據者。
二、依照法律或習慣應有之主要書據缺少或形式不具備者。
三、應經招標、比價或議價程序始得舉辦之事項，而未經執行內部審核人員簽名或蓋章者。
四、應經機關長官或事項之主管或主辦人員之簽名或蓋章，而未經其簽名或蓋章者。
五、應經經手人、品質驗收人、數量驗收人及保管人簽名或蓋章而未經其簽名或蓋章者；或應附送品質或數量驗收之證明文件而未附送者。
六、關係財物增減、保管、移轉之事項時，應經主辦經理事務人員簽名或蓋章，而未經其簽名或蓋章者。
七、書據之數字或文字有塗改痕跡，而塗改處未經負責人員簽名或蓋章證明者。
八、書據上表示金額或數量之文字、號碼不符者。
九、第三款及第五款所舉辦之事項，其金額已達稽察限額之案件，未經依照法定稽察程序辦理者。
十、其他與法令不符者。
前項第四款規定之人員，得由各機關依其業務規模，按金額訂定分層負責辦法辦理之。