The competent authority and relevant authority at any level shall make annual budgeting and raise funds for the treatment and maintenance, promotion, education, counseling, experimental research, and other work relevant to soil and water conservation.

A project budget for the construction of reservoirs or the building and repair of railroads, highways, other roads or ditches, shall include a budget for the administration of watershed or for the soil and water conservation treatment and maintenance of roads.

The government shall make an annual budget for improving soil and water conservation treatment and maintenance, as follows:
1.Financing for soil and water conservation treatment and maintenance;
2.Budgeting for emergency soil and water conservation treatment and maintenance;
3.Subsidies for the investigation, research and technical improvement of soil and water conservation;
4.Budgeting for the promotion of international exchange and cooperation in soil and water conservation; and
5.Other items associated with soil and water conservation treatment and maintenance.