Budget Act Article 35
The central budget accounting and statistics agency shall audit budget estimates of all kinds in accordance with the law and, depending on actual needs, listen to the explanation of the budget estimate contents briefed by the each and every competent agency that compiles the budget estimates.
中文原文 預算法第35條
中央主計機關依法審核各類概算時，應視事實需要，聽取各主管機關關於所編概算內容之說明。