Local Government Act Article 41
The review of the general budget proposal of special municipalities, counties/cities, and townships/cities shall focus on the amount of annual expenditure, budget surplus and deficit, project performance, and priorities. The annual revenue shall focus on the revised or forecast revenue, and its review should focus on the budget sources. The annual expenditure shall focus on the revised or forecast expenditure, and its review should be based on agencies, affairs, and funds.The additional conditions or time limits for a legal budget shall govern, unless not permitted by law or self-government laws and regulations.Additional resolutions attached to the budget proposal adopted by the council of a special municipality, county/city council, or township/city council shall be enforced by the government of the special municipality, county/city government, or township/city office in accordance with law.
中文原文 地方制度法第41條
直轄市、縣（市）、鄉（鎮、市）總預算案之審議，應注重歲出規模、預算餘絀、計畫績效、優先順序，其中歲入以擬變更或擬設定之收入為主，審議時應就來源別分別決定之；歲出以擬變更或擬設定之支出為主，審議時應就機關別、政事別及基金別分別決定之。
法定預算附加條件或期限者，從其所定。
但該條件或期限為法律、自治法規所不許者，不在此限。
直轄市議會、縣（市）議會、鄉（鎮、市）民代表會就預算案所為之附帶決議，應由直轄市政府、縣（市）政府、鄉（鎮、市）公所參照法令辦理。
法定預算附加條件或期限者，從其所定。
但該條件或期限為法律、自治法規所不許者，不在此限。
直轄市議會、縣（市）議會、鄉（鎮、市）民代表會就預算案所為之附帶決議，應由直轄市政府、縣（市）政府、鄉（鎮、市）公所參照法令辦理。