Fiscal Discipline Act Article 10
When there is a substantial shortfall in the annual revenues of a legal budget, the administrative agency shall propose additional reductions in the annual budget expenditures to make up the deficit. Unless otherwise resolved by a legislative body, it shall not be financed by means of borrowing.
中文原文 財政紀律法第10條
法定預算之歲入有大幅短收之情事時，行政機關應提出追減歲出預算抵補差短，除立法機關另有決議外，不得以舉債方式支應。