Accounting Act Article 5

Ordinary Government Affairs shall be categorized into the following three types:1. Accounting affairs of government annual revenues and expenses: The accounting affairs relevant to the budget implementation of the annual revenues or allocation, and the revenues and expenditures from the implementation, credits and debts accrued from receipt and appropriation of revenues and expenditures, calculation of administrative expenses and annual surplus or deficit.2. Accounting affairs of government cashiering: The accounting affairs relevant to receipts and payments, custody, and transfer of cash, notes and securities.3. Accounting affairs of government properties: The accounting affairs relevant to increase and decrease, custody and transfer of real estate properties and other properties.