Budget Act Article 48
During the deliberation of the general budget proposal by the Legislative Yuan, the Premier, the Director-General of the Directorate General of Budget Accounting and Statistics Executive Yuan, the Minister of Finance shall be present to report respectively on the policy implementation plan and the process of compilation of the annual revenues and annual expenditures of the budget.
中文原文 預算法第48條
立法院審議總預算案時，由行政院長、主計長及財政部長列席，分別報告施政計畫及歲入、歲出預算編製之經過。