Accounting Act Article 99-1
The liability over the filing, handling, reimbursing, using of State Affairs Funds and Special Allowance Funds before 31 December 2006, as well as the financial responsibility of related personnel, shall all be deemed to be absolved. The administrative and civil liability of implicated personnel shall no longer be pursued, and if involving criminal liabilities, said personnel shall not be punished.
中文原文 會計法第99-1條
中華民國九十五年十二月三十一日以前各機關支用之國務機要計畫費用、特別費，其報支、經辦、核銷、支用及其他相關人員之財務責任均視為解除，不追究其行政及民事責任；如涉刑事責任者，不罰。