Accounting Act Article 87
Financial reports of Sub-Accounting Agency shall be submitted to the Unit Accounting Agency or Subordinate Unit Accounting Agency, and once reviewed by the chief Officer of Unit Accounting Agency or subordinate Unit Accounting Agency, the reports shall be submitted 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 and submitted to the controlling senior Agency.If the Unit Accounting Agencies mentioned in the preceding Paragraph are second-tier Unit Agencies, the reports shall be submitted to government Agencies of BAS, treasury, property management and Auditing Agencies as may be required.
中文原文 會計法第87條
各級分會計機關之會計報告，依次遞送至單位會計或附屬單位會計機關，單位會計或附屬單位會計機關長官核閱後，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或綜合之報告，呈送該管上級機關。
前項單位會計機關，如為第二級機關單位時，應按其需要，分別報告該級政府之主計、公庫、財物經理及審計等機關。
前項單位會計機關，如為第二級機關單位時，應按其需要，分別報告該級政府之主計、公庫、財物經理及審計等機關。