Accounting Act Article 109

The Chief accounting Officer shall transfer accounting documents, financial reports and used accounting books and files to the file management Officer for safekeeping after the promulgation of the general financial statement or on the effective date. However, storage device used to save machine-processed accounting data shall be dealt with separately.In the case of accounting files are lost or destroyed, the matter shall be reported to the superior Chief accounting Officer or the BAS Agency in charge and the Chief Officer of Agency and the controlling audit Agency, then further be reported separately to the ultimate superior Agency in charge. If it is affirmed by the audit Agencies that there are no negligence that results in a breach of fiduciary duties, the liabilities and penalties of those held accountable shall be discharged; if otherwise, the case shall be delivered to the Disciplinary Court.Accounting Officers who fail to report the cases mentioned in the preceding Paragraph shall be imposed with heavy penalty.For circumstances mentioned in Paragraph 2 or Paragraph 3 which cause the treasury to suffer losses and damages, the accounting Officer shall be held liable for damages.