Local Government Act Article 83-6

The special municipality shall formulate (promulgate) self-government laws and regulations for the allocation, transfer and adjustment of the mountain indigenous district agency (institution) personnel, assets and other rights and obligations. However, when a mountain indigenous district is converted from a mountain indigenous township, the personnel, assets, and other rights and obligations of the former mountain indigenous township shall be maintained.The date for adjusting the allocation of government revenues and expenditures for the mountain indigenous district shall be determined by the Executive Yuan in consultation with the special municipality government. Prior to the adjustment, budget implementation of the relevant agencies (institutions) shall continue to be based on the budget previously formulated by the special municipality.The general budget for a mountain indigenous district during the first year after its change in status shall be submitted by the district office to the district council before January 31 of that year. The district council shall complete the budget review within one (1) month of receipt of the general budget proposal. The district office shall announce the general budget within fifteen (15) days of the completion of the budget review. If the district office fails to submit the general budget proposal at the beginning of the fiscal year or if the general budget is not approved, Paragraph 2 of Article 40-1 shall apply mutatis mutandis to budget implementation.If personnel transferred in accordance with Paragraph 1 are current civil servants who have either passed a civil service examination or are transferred in accordance with the Placement of Professionals and Technologists as Civil Servants Act, Paragraphs 6 to 9 of Article 87-3 shall apply mutatis mutandis to the transfer.If personnel transferred in accordance with Paragraph 1 have passed the civil servant examinations and are still undergoing practical training, such transfer shall be construed as a transfer to other agencies for a continuation of their practical training. The restrictions that apply to such transfers shall be loosened in a manner similar to the transfers indicated in the preceding paragraph.
中文原文 地方制度法第83-6條
山地原住民區之機關(構)人員、資產及其他權利義務,應由直轄市制(訂)定自治法規移撥、移轉或調整之。
但其由山地鄉直接改制者,維持其機關(構)人員、資產及其他權利義務。
山地原住民區之財政收支劃分調整日期,由行政院洽商直轄市政府以命令定之。
未調整前,相關機關(構)各項預算之執行,仍以直轄市原列預算繼續執行。
山地原住民區首年度總預算,應由區公所於該年度一月三十一日之前送達區民代表會,該區民代表會應於送達後一個月內審議完成,並由該區公所於審議完成日起十五日內發布之。
會計年度開始時,總預算案如未送達或審議通過,其預算之執行,準用第四十條之一第二項之規定。
依第一項移撥人員屬各項公務人員考試及格或依專門職業及技術人員轉任公務人員條例轉任之現職公務人員者,其轉調準用第八十七條之三第六項至第九項之規定。
依第一項移撥人員屬各種考試錄取尚在實務訓練人員者,視同改分配其他機關繼續實務訓練,其受限制轉調之限制者,比照前項人員予以放寬。

English translation for reference only; the Chinese text prevails. Not legal advice.