Budget Act Article 55

Each and every government agency shall, in accordance with its legal budget and the rules set by the central budget accounting and statistics agency, compile the distributed budget for annual revenues and annual expenditures.The distributed budget as referred to in the preceding Paragraph shall be distributed by the month or by term in accordance with the implementation plan, and shall be completed prior to implementation of the budget.
中文原文 預算法第55條
各機關應按其法定預算,並依中央主計機關之規定編造歲入、歲出分配預算。
前項分配預算,應依實施計畫按月或按期分配,均於預算實施前為之。

English translation for reference only; the Chinese text prevails. Not legal advice.