Budget Act Article 37
The unit budget of each and every government agency shall be compiled according to the accounts of source for annual revenues, and according to accounts of function, program, operation or objective for annual expenditures. A respective working measurement unit shall be chosen for each program to calculate the cost, unless it is impossible to measure the workload.
中文原文 預算法第37條
各機關單位預算，歲入應按來源別科目編製之，歲出應按政事別、計畫或業務別與用途別科目編製之，各項計畫，除工作量無法計算者外，應分別選定工作衡量單位，計算公務成本編列。