Local Government Act Article 12
The Executive Yuan shall incorporate the budgets of provincial governments and provincial consultative councils into the general budget of the central government; budget formulation and implementation shall be handled in accordance with the Budget Act, Financial Statement Act, National Treasury Act, and other relevant laws.
中文原文 地方制度法第12條
省政府及省諮議會之預算，由行政院納入中央政府總預算，其預算編列、執行及財務收支事項，依預算法、決算法、國庫法及其他相關法令規定辦理。