Budget Act Article 21
The compilation procedure of the Special Fund established by the government shall be governed by this Act; provided, however, that revenues, expenditures as well as custody of the Special Fund shall be governed by regulations stipulated by the Executive Yuan and further submitted to the Legislative Yuan.
中文原文 預算法第21條
政府設立之特種基金，除其預算編製程序依本法規定辦理外，其收支保管辦法，由行政院定之，並送立法院。