文化部及所屬各機關公務人員交代條例施行細則-第9條

第五條第三款規定之財物事務清冊,各機關移交主管人員應編造一式三份,送交新任人員會同監交人員盤查點收,加蓋印章,以一份存本單位,一份函復移交人員,一份會陳機關首長核定。
經管人員移交時,應具備之清冊,比照前項規定辦理。

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