Budget Act Article 17

The general budget is the entire budget the government compiles in each fiscal year, covering annual revenues, annual expenditures, raising of debt, revenue from surplus of the previous year and debt repayment.The annual revenues and annual expenditures of the general budget as referred to in the preceding Paragraph shall be compiled according to the overall annual revenues and annual expenditures of the budget of each unit and the annual revenues and annual expenditures of the budget of the subordinate unit which shall be included.In the general budget and unit budget, except for the budget for the Special Fund, all items shall be classified as budget for the General Fund.