The Cashier Management Handbook has been established  to speed up the receipt and disbursement of public funds, ensure the safekeeping of public funds and public properties, and provide sound internal financial control mechanisms. This handbook is applicable for cashier management at central government agencies and national schools. Explanations are listed as follows:

1.Full text of 57 articles was promulgated on June 29, 2005 by the Executive Yuan. (The Handbook was effective from July 1, 2005.)

2.In response to the diversified development of electronic payments, Article 21 of the Handbook was amended on November 15, 2012. (Article 21.1 was effective from January 1, 2013.)

3.To implement supervision by levels and to strengthen petty cash management, partial articles of the Handbook were amended on February 23, 2013.

4.To facilitate treasury management efficiency in response to the needs of practical operation, partial articles of the Handbook were amended on November 14, 2016.

5.To strengthen check management of special accounts of central government agencies and online banking transfers, partial articles of the Handbook were amended on December 18, 2019.