1. Full text of 10 articles adopted and issued jointly per 14 October 1998 Order No. (87)-Tai-Cai-Ku-871905436 of the Ministry of Finance, Order No. (87)-Tai-Chu-Kuai-Yi-07382 of the Directorate General of Budget, Accounting and Statistics, Executive Yuan, and Order No. (87)-Tai-Shen-Bu-San-872579 of the National Audit Office The matters concerning the duties of local payment offices under paragraphs 1 and 2 of Article 6 were transferred to the jurisdiction of the National Treasury Administration, Ministry of Finance from 1 January 2013 per 25 December 2012 Public Announcement No. Yuan-Tai-Gui-Kui-1010154558 of the Executive Yuan
2. Articles 2, 6, and 10 amended and issued jointly per 6 August 2013 Order No. Tai-Cai-Ku-10203683830 of the Ministry of Finance, Order No. Zhu-Kuai-Gong-1020053363A of the Directorate General of Budget, Accounting and Statistics, Executive Yuan, and Order No. Tai-Shen-Bu-San-1020001775 of the National Audit Office; for enforcement from the date of issuance, except for Article 6, for enforcement from 1 January 2013
3. Article 2 amended and issued jointly per 29 July 2014 Order No. Tai-Cai-Ku-10303681000 of the Ministry of Finance, Order No. Zhu-Kuai-Gong-1030052837A of the Directorate General of Budget, Accounting and Statistics, Executive Yuan, and Order No. Tai-Shen-Bu-San-10300586281 of the National Audit Office