Budget Act Article 41

The unit budget and subordinate unit budget of each and every government agency shall be forwarded to the respective competent agency before the given deadline.Where the profit or loss of each and every department of the state-owned enterprises or other businesses it invested in is independently computed, the sub-budget of the department or other businesses it invested in shall be attached.With respect to businesses invested in or managed by each and every department or foundation donated to by the government, the competent agency shall, after the efficiency assessment of the investment or donation in the previous fiscal year is made and brought into the final accounting of budget, draw up the operation and capital employment plan, respectively, for submission to the Legislative Yuan every year.Each and every competent agency shall submit the annual budgetary statement to the Legislative Yuan for deliberation in the case of a foundation with the accumulated government-donated fund exceeding over 50%, and a foundation being formed by the Japan's remaining assets due to Japan retreat and Taiwan takeover.