Audit Act Article 75
Where it is discovered that the chief cashier and the clerk cashier issued check or paid cash in an amount exceeding the amount approved by the approving officer, or erroneously paid to a wrong claimant, they shall be held responsible for indemnity payment.Where the officer-in-charge of accounting, and the officer-in-charge of the agency or his proxy have countersigned the check in question for which full compensation has not yet recovered from the persons mentioned in the first paragraph, they shall jointly be held responsible for indemnity payment.The above two paragraphs shall be applicable mutatis mutandis to the Treasury checks issued by disbursing agencies in the Treasury Area.
中文原文 審計法第75條
各機關主辦及經辦出納人員簽發支票或給付現金，如查明有超過核准人員核准數額，或誤付債權人者，應負損害賠償責任。
支票之經主辦會計人員及主管長官或其授權代簽人核簽者，如前項人員未能依限悉數賠償時，應連帶負損害賠償責任。
公庫地區支付機構簽發公庫支票，準用前二項規定。
支票之經主辦會計人員及主管長官或其授權代簽人核簽者，如前項人員未能依限悉數賠償時，應連帶負損害賠償責任。
公庫地區支付機構簽發公庫支票，準用前二項規定。