Budget Act Article 28
The central budget accounting and statistics agency, competent central economic planning agency, auditing agency, competent central finance agency and all other relevant agencies shall, prior to planning and compilation of budget estimates, forward the information within the following scopes that could serve as a reference for determination of administrative policies to be implemented in the next year to the Executive Yuan:1. The central budget accounting and statistics agency shall provide the accounting statistics and analysis concerning financial and economic conditions of the previous fiscal year, the trend for the supply and demand of aggregate national resources for the next fiscal year as well as suggestions for the enhancement of the efficiency of official and financial affairs.2. The competent central economic planning agency shall provide the review and comments on major economic construction projects of the previous fiscal year as well as the outlook for the future.3. The auditing agency shall provide information related to the auditing of the budget implementation of the previous year, and suggestions for enhancement of financial efficiency and reduction of non-economical expenditures.4. The competent central finance agency shall provide information regarding the revenues of the previous year, and suggestions for enhancement of financial efficiency and reduction of non-economical expenditures, financial measures for the next year, as well as the probable maximum revenues.5. Other relevant agencies shall provide information related to the reasons of determining of administrative policies.
中文原文 預算法第28條
中央主計機關、中央經濟建設計畫主管機關、審計機關、中央財政主管機關及其他有關機關應於籌劃擬編概算前,依下列所定範圍,將可供決定下年度施政方針之參考資料送行政院:
一、中央主計機關應供給以前年度財政經濟狀況之會計統計分析資料,與下年度全國總資源供需之趨勢,及增進公務暨財務效能之建議。
二、中央經濟建設計畫主管機關應供給以前年度重大經濟建設計畫之檢討意見與未來展望。
三、審計機關應供給審核以前年度預算執行之有關資料,及財務上增進效能與減少不經濟支出之建議。
四、中央財政主管機關應供給以前年度收入狀況,財務上增進效能與減少不經濟支出之建議及下年度財政措施,與最大可能之收入額度。
五、其他有關機關應供給與決定施政方針有關之資料。
一、中央主計機關應供給以前年度財政經濟狀況之會計統計分析資料,與下年度全國總資源供需之趨勢,及增進公務暨財務效能之建議。
二、中央經濟建設計畫主管機關應供給以前年度重大經濟建設計畫之檢討意見與未來展望。
三、審計機關應供給審核以前年度預算執行之有關資料,及財務上增進效能與減少不經濟支出之建議。
四、中央財政主管機關應供給以前年度收入狀況,財務上增進效能與減少不經濟支出之建議及下年度財政措施,與最大可能之收入額度。
五、其他有關機關應供給與決定施政方針有關之資料。