Budget Act Article 54

In case deliberation of the general budget proposal cannot be completed within the given time limit as provided in Article 51 hereof, implementation of the budget by each and every government agency may be conducted in accordance with the following rules:1. On the part of revenues, the revenues shall be received and verified temporarily according to the standards used in the previous fiscal year and actual number of occurrences.2. On the part of expenditures:(1) New capital expenditures and expenditures of new plans may be disbursed only after the completion of the deliberation procedure for the budget of the current year, unless the expenditures are disbursed in accordance with Article 88 hereof or otherwise agreed upon by the Legislative Yuan.(2) For plans other than those mentioned in the preceding Item, disbursement may be carried out in accordance with the originally authorized plans or the number of budgets actually implemented in the previous fiscal year.3. Revenues and expenditures may be performed to meet the relevant statutory obligations.4. Raising of debt in response to the needs of revenues and expenditures for the preceding three Sub-paragraphs may be conducted.