Accounting Act Article 111
The Chief accounting Officers shall apply for leave or business leave to the Chief accounting Officer of the controlling superior Agency or the BAS Agency for delegation of an Officer to undertake duties; where the period of absence is less than 1 month, accounting Officers may elect a delegate on their own. A report on this matter, however, shall be submitted in advance, and both Officers shall be held jointly responsible for the delegated duties.
中文原文 會計法第111條
主辦會計人員之請假或出差，應呈請該管上級機關之主辦會計人員或主計機關指派人員代理；其期間不逾一個月者，得自行委託人員代理。
但仍應先期呈報，並連帶負責。
但仍應先期呈報，並連帶負責。