Accounting Act Article 31
Where the figures in the reports of non-government Agencies engaging in government activities differ from the accounting Officer’s report, the accounting Officer shall additionally prepare an explanation of discrepancy statement.
中文原文 會計法第31條
非政府機關代理政府事務者，其報告與會計人員之報告發生差額時，應由會計人員加編差額解釋表。