The Enforcement Rules of Disaster Prevention and Protection Act Article 21
Readjustment of receipts and payments for the current fiscal year pursuant to Paragraph 2, Article 57 of the Act shall be made in the following sequence by the government at each level:1. Expenditures as budgeted for disaster emergency measures and reconstructions and restorations post disaster related accounts prepared by each agency shall be applied for the payments for Disaster Prevention and Protection;2. Readjustment from the prepared budgets by each agency to cope with the Disaster Prevention and Protection expenditures; and3. Readjustment to be made as necessary among the agencies under the general budgets prepared by Executive Yuan, municipal, or county/city government to cope with the Disaster Prevention and Protection expenditures.Readjustment permitted under Subparagraph 2 and 3 of this Article shall be made according to the procedure specified in the modification and change of allotted annual expenditures.
中文原文 災害防救法施行細則第21條
各級政府依本法第五十七條第二項規定調整當年度收支移緩濟急，其辦理順序如下：
一、由各機關原列與災害應變措施及災後復原重建等相關科目經費支應。
二、由各機關在原列預算範圍內檢討調整支應。
三、由行政院或直轄市、縣（市）政府視需要情形在總預算機關間調整支應。
前項第二款、第三款規定之調整，應由各機關循修改歲出分配預算規定程序辦理。
一、由各機關原列與災害應變措施及災後復原重建等相關科目經費支應。
二、由各機關在原列預算範圍內檢討調整支應。
三、由行政院或直轄市、縣（市）政府視需要情形在總預算機關間調整支應。
前項第二款、第三款規定之調整，應由各機關循修改歲出分配預算規定程序辦理。