Act Governing the Allocation of Government Revenues and Expenditures Article 37-1
A local government shall give priority to funding for each of the following expenditures from its basic fiscal revenues and other recurring revenues:1. The allotted number of persons on its staff and the personnel and related expenses officially ratified by a higher level of government.2. General recurring expenditures, management and upkeep of public facilities, and expenses it is obligated to bear by law.3. Expenses for basic local facilities or small-scale construction.4. Expenses for other local matters that the local government is obligated to carry out.When a local government, after complying with the provisions of the preceding paragraph, finds its revenues are insufficient for the required expenditures, it shall give priority to the above expenditures when using the centrally-funded tax revenues that have been allocated to it.
中文原文 財政收支劃分法第37-1條
地方政府應就其基準財政收入及其他經常性之收入，優先支應下列各項支出：
一、地方政府編制內員額與經上級政府核定有案之人事費及相關費用。
二、一般經常性支出、公共設施管理維護及依法律規定必須負擔之經費。
三、地方基本設施或小型建設經費。
四、其他屬地方政府應行辦理之地方性事務經費。
地方政府依前項規定辦理後，其收入不足支應支出時，應由其所獲分配之統籌分配稅款予以優先挹注。
一、地方政府編制內員額與經上級政府核定有案之人事費及相關費用。
二、一般經常性支出、公共設施管理維護及依法律規定必須負擔之經費。
三、地方基本設施或小型建設經費。
四、其他屬地方政府應行辦理之地方性事務經費。
地方政府依前項規定辦理後，其收入不足支應支出時，應由其所獲分配之統籌分配稅款予以優先挹注。