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Chapter Law Content

Title: Budget Act CH
Category: Directorate-General of Budget, Accounting and Statistics, Executive Yuan(行政院主計總處)
Chapter Seven Supplementary Provisions
Article 91
Where legislators propose bills that largely increase annual expenditures or decrease annual revenues, legislators shall seek comments from the Executive Yuan and point out sources of complement funds; and, when necessary, proposals for amendments to other laws shall also be presented.
Article 92
Agencies established not in accordance with the related organization laws and regulations shall not be allowed to compile a budget.
Article 93
The Judicial Yuan may independently compile its judicial budget estimates.
The Executive Yuan may offer its comments on the judicial budget estimates compiled by the Judicial Yuan and compile the same into the general budget for deliberation by the Legislative Yuan.
In case the President of the Judicial Yuan deems it necessary, he or she may ask to be present at the Judiciary,Organic Laws and Statutes Committee meeting of the Legislative Yuan.
Article 94
Unless otherwise provided for by law, grant of quota, frequency, or other limited or fixed amount special licenses shall be conducted by open auction or public invitation to tender and the proceeds of which shall be turned in to the national treasury.
Article 95
Members of the Control Yuan, Budget Accounting and Statistics Commissioners, Assistant Auditors General, and Prosecutors may, with regard to budget matters, prosecute, appeal or join the lawsuit for the agency or subordinate unit.
Article 96
Budget for local governments shall be separately regulated by laws.
Prior to enactment of the law as referred to in the preceding Paragraph, this Act shall apply mutatis mutandis.
Article 97
Nomenclature of budget accounts shall reflect the nature of the matter. The nomenclature of accounts for sources of annual revenues and their classification shall be governed by the Government Revenue and Expenditure Jurisdiction Demarcation Act. For nomenclature of accounts for function, program or operation and objective and the classification of annual expenditures, they shall be determined by the central budget accounting and statistics agency.
Article 98
The forms for budgetary statement shall be determined by the central budget accounting and statistics agency.
Article 99
After the amendment of this Act takes effect, the Executive Yuan shall prepare a one-time 18-month budget to link the new and old fiscal year so that due adjustment can be made accordingly.
Article 100
This Act shall take effect on the date of promulgation.
The implementation date for amended provisions of this Act shall be announced by the Executive Yuan within two fiscal years after promulgation of the amended provisions of this Act.