Organization Act of the Coast Guard Administration, Executive Yuan Article 26

CGA and its subordinate entities were established during the interim of the period of the annual budget. Relevant budget and expenditures required for transference of manpower and operation of business shall be provided by the transferring entities within the limits of their budget, which is not under restriction of Article 62 and Article 63 of the "Budget Law".
中文原文 行政院海岸巡防署組織法第26條
本署及所屬機關,於年度預算執行中成立,其因調配人力移撥員額及業務時,所需各項相關經費,得由移撥機關在原預算範圍內調整支應,不受預算法第六十二條及第六十三條規定之限制。

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