Budget Act Article 45

The central budget accounting and statistics agency shall prepare the general budget proposal of the central government by combining the various annual expenditures budget and the combined annual revenues budget compiled by the competent central finance agency, and compile the subordinate unit budgets, including the business and non-business ones, in a consolidated table with an explanation. The central budget accounting and statistics agency shall submit the above-mentioned consolidated table and its comments together with each and every subordinate unit budget along with the general budget proposal to the Executive Yuan for forwarding to the Executive Council of the Executive Yuan.In case the annual revenues and annual expenditures of the general budget proposal as referred to in the preceding Paragraph are not balanced, the central budget accounting and statistics agency shall seek and propose solutions jointly with the central competent finance agency.