Public officials Election And Recall Act Article 13
The Central Government shall budget the overall annual ordinary expenditures of the election commissions of all levels. The Central Government shall formulate the budget for expenses related to the election and recall of legislators; special municipality governments shall formulate the budget for expenses related to the election and recall of the special municipality councilors and the mayor of the special municipality; county (city) governments shall formulate the budget for expenses related to the election and recall of their county (city) councilors and mayor; county (city) governments shall formulate the budget for expenses related to the election and recall of their county (city) councilors and mayor; township (city) offices shall formulate the budget for expenses related to the election and recall of township (city) council representatives, mayors of townships (cities) and chiefs of villages (boroughs) in their township (city); indigenous district offices shall formulate the budget for expenses related to the election and recall of representatives and chiefs of indigenous districts; special municipality governments and city governments shall formulate the budget for expenses related to the election and recall of their chiefs of boroughs; however, the indigenous district offices shall formulate the budget for expenses related to the election and recall of chiefs of boroughs.
中文原文 公職人員選舉罷免法第13條
各級選舉委員會之經費預算，其年度經常費，由中央政府統籌編列。
其辦理選舉、罷免所需經費，立法委員選舉、罷免由中央政府編列；直轄市議員、直轄市長選舉、罷免由直轄市政府編列；縣（市）議員、縣（市）長選舉、罷免由縣（市）政府編列；鄉（鎮、市）民代表、鄉（鎮、市）長、村（里）長選舉、罷免由鄉（鎮、市）公所編列；原住民區民代表、區長選舉、罷免由原住民區公所編列；直轄市、市之里長選舉、罷免由直轄市、市政府編列，但原住民區里長選舉、罷免由原住民區公所編列。
其辦理選舉、罷免所需經費，立法委員選舉、罷免由中央政府編列；直轄市議員、直轄市長選舉、罷免由直轄市政府編列；縣（市）議員、縣（市）長選舉、罷免由縣（市）政府編列；鄉（鎮、市）民代表、鄉（鎮、市）長、村（里）長選舉、罷免由鄉（鎮、市）公所編列；原住民區民代表、區長選舉、罷免由原住民區公所編列；直轄市、市之里長選舉、罷免由直轄市、市政府編列，但原住民區里長選舉、罷免由原住民區公所編列。