Accounting Act Article 85
Financial reports of each Sub-Accounting Agency shall be compiled by the Chief accounting Officer in accordance with the stipulated dates, periods, and manners, and once reviewed by the Chief Officer of each Agency, they shall be submitted to the controlling superior Agency.
中文原文 會計法第85條
各級分會計機關之會計報告，應由主辦會計人員依照規定之期日、期間及方式編製之，經該機關長官核閱後，呈送該管上級機關。