Special Act for Forward-Looking Infrastructure Article 6

The central executive authority shall conduct substantive planning of items approved by the Executive Yuan under Article 5, and submit resource needs according to the program schedule; each program budget shall be subject to a pre-operational review in accordance with the program’s characteristics.If there are retained or surplus funds from the execution of any term of the special budget under this Act, the Executive Yuan shall appropriately reduce the budget when compiling the special budget for the following term, except where a special reason applies.Each executive authority shall execute the special budget under this Act in accordance with budget execution procedures; any unexecuted part thereof shall return to the National Treasury in accordance with the Budget Act, and may not be transferred to other use.If the feasibility assessment, integrated planning, and environmental impact assessment have not been completed for the pre-operational phase as referred to in paragraph 1, the program budget may not be put into use.
中文原文 前瞻基礎建設特別條例第6條
中央執行機關應依第五條行政院核定事項辦理具體規劃,並按計畫期程提出經費需求;其計畫預算,應依計畫屬性分別辦理先期作業審查。
執行本條例各期特別預算如有保留款或結餘款者,行政院於編製下期特別預算案時,除有特別理由外,應予適度減縮。
各執行機關執行本條例特別預算,應依預算執行程序辦理;未執行部分,應依預算法規定解繳國庫,不得移用。
第一項先期作業,未完成可行性評估、綜合規劃、環境影響評估者,不得動支工程預算。

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