Accounting Act Article 105
The general fees incurred from accounting Officers delegated by a BAS Agency to handle accounting affairs in an Agency shall be included in the said Agency’s budget allocation. Fees arising from special business projects shall be included in the budget of the BAS Agency.
中文原文 會計法第105條
主計機關派駐各機關之辦理會計人員所需一般費用，應列入所在機關之經費預算；其屬專案業務費，得列入該管主計機關之預算。