Accounting Act Article 106
Accounting affairs of each government and affiliated Agency shall be handled jointly, monitored, and led by the Chief accounting Officer delegated by the controlling BAS Agency; the BAS Agency may at any time delegate Officers to inspect and review the implementation and progress of the accounting system and handling of affairs by the accounting Officer.
中文原文 會計法第106條
各該政府所屬各機關之會計事務，由各該管主計機關派駐之主辦會計人員綜理、監督、指揮之；主計機關得隨時派員赴各機關視察會計制度之實施狀況，與會計人員之辦理情形。