The Agricultural Wholesale Market Management Regulation Article 50

The yearly budgets of the market except the personnel expenditure, other item budget may be switched to use in other items within the limited of 20%. If it is necessary to exceed this limitation or in excess of total expenditure, the market shall report to the municipal, county/city supervising authorities with sound reasons for approval and records.
中文原文 農產品批發市場管理辦法第50條
市場在年度預算內除用人費不得流用外,其他各科目間之流用以百分之二十為限。
如需超過此限或總支出超支時,應詳敘理由,並報請直轄市或縣(市)主管機關核備。

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