Budget Act Article 22
The budget shall establish reserve funds, divided into the first reserve fund and the secondary reserve fund:1. The first reserve fund shall be set under the unit budget of a government agency, which shall not exceed one-hundredth (1/100) of the total current expenditures.2. The secondary reserve fund shall be set under the general budget, the amount of which shall be determined according to the financial conditions.No reserve funds shall be used for any budget items deleted or budget amount cut down by the Legislative Yuan at the review unless used for Allocations for Legal Expenses or otherwise agreed upon by the Legislative Yuan.Use of reserve funds in excess of NT$50 million each time by each and every government agency shall be subject to prior filing with the Legislative Yuan for reference, save the cases of emergency disbursement for calamities.
中文原文 預算法第22條
預算應設預備金，預備金分第一預備金及第二預備金二種︰一、第一預備金於公務機關單位預算中設定之，其數額不得超過經常支出總額百分之一。
二、第二預備金於總預算中設定之，其數額視財政情況決定之。
立法院審議刪除或刪減之預算項目及金額，不得動支預備金。
但法定經費或經立法院同意者，不在此限。
各機關動支預備金，其每筆數額超過五千萬元者，應先送立法院備查。
但因緊急災害動支者，不在此限。
二、第二預備金於總預算中設定之，其數額視財政情況決定之。
立法院審議刪除或刪減之預算項目及金額，不得動支預備金。
但法定經費或經立法院同意者，不在此限。
各機關動支預備金，其每筆數額超過五千萬元者，應先送立法院備查。
但因緊急災害動支者，不在此限。