Act for the Establishment of the Foundation for the Research and Development of Indigenous Languages Article 18

The Foundation's budget and final accounts shall be reviewed and processed according to the following procedures:1. A work plan shall be drafted prior to the beginning of the fiscal year. Upon approval of the budget by the Board of Directors, a budget administration request shall be submitted to the competent authority.2. Within two months after the end of the fiscal year, the work results and final accounts shall be submitted to the Board of Directors for review and approval, to the Supervisory Board for review, and to the competent authority to commence the relevant accounting procedures.3. Except for the earmarked budget, surplus funds of the Foundation shall be retained within the Foundation.