National Property Act Article 66

The MOF should, before every fiscal year beginning, give audit comments on plans for public and non-public properties mentioned in Article 64 and Article 65 and turn them to the Executive Yuan; items related to disposition shall be included in general annual budget of Central Government.
中文原文 國有財產法第66條
財政部應於每一會計年度開始前,對於公用財產及非公用財產,就第六十四條及第六十五條所擬之計畫加具審查意見,呈報行政院;其涉及處分事項,應列入中央政府年度總預算。

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