Accounting Act Article 89
Once each government BAS Agency receives financial reports of each Unit Accounting Agency and Unit Accounting Funds, those reports that are required to be consolidated or controlled shall be incorporated into separate controlling records for compilation of general financial statement of each government.
中文原文 會計法第89條
各該政府主計機關，接到各單位會計機關、各單位會計基金之各種會計報告後，其有統制、綜合之需要者，應分別為統制之紀錄，以彙編各該政府之會計總報告。