Budget Act Article 32

All competent agencies shall, in accordance with the direction of administrative policies and the budgetary compilation principles and budget compilation regulations approved by the Executive Yuan, prepare a policy implementation plan and a business plan, as well as budget estimates for annual revenues and annual expenditures covering the scope of their jurisdictions and forward the same to the Executive Yuan.Where newly prepared or altered parts of the policy implementation plan as referred to in the preceding Paragraph cover a period over one fiscal year, the complete plan must be attached.