Local Government Act Article 71
Unless otherwise provided for by law, the criteria for the planning, formulation, and common expenses of the general budgets, additional budgets, and special budget of special municipalities, counties/cities, and townships/cities shall be in accordance with guidelines formulated by the Executive Yuan that govern the formulation of budgets by central and local governments.If a local government fails to act in accordance with the aforementioned budget formulation guidelines, the Executive Yuan or county government shall reduce the amount of subsidy after taking into account the prevailing situation.
中文原文 地方制度法第71條
直轄市、縣（市）、鄉（鎮、市）年度總預算、追加預算與特別預算收支之籌劃、編製及共同性費用標準，除其他法律另有規定外，應依行政院訂定之中央暨地方政府預算籌編原則辦理。
地方政府未依前項預算籌編原則辦理者，行政院或縣政府應視實際情形酌減補助款。
地方政府未依前項預算籌編原則辦理者，行政院或縣政府應視實際情形酌減補助款。