Accounting Act Article 86
Reports mentioned in the preceding Article, once reviewed by the controlling superior Agency, shall be delivered to the Chief accounting Officer for review; those reports required to be consolidated or controlled shall be incorporated into separate controlled records and consolidated reports.
中文原文 會計法第86條
前條報告，經該管上級機關長官核閱後，應交其主辦會計人員查核之；其有統制、綜合之需要者，並應分別為統制之紀錄及綜合之報告。