Audit Act Article 74
Where there is no full compliance within time limit, concerning the cash refund required by the auditing agency, and the officer-in-charge of agency, or his authorized personnel, and the chief accountant, have approved the payments on purpose or malpractice, they shall be held jointly responsible for indemnity payment.
中文原文 審計法第74條
經審計機關決定應剔除或繳還之款項，其未能依限悉數追還時，如查明該機關長官或其授權代簽人及主辦會計人員，對於簽證該項支出有故意或過失者，應連帶負損害賠償責任。