Budget Act Article 61

In implementing the distributed budget for annual expenditures, each and every government agency shall examine actual expenditures by the month or by the completed progress of the phased-in plan and actual disbursement of allocations item by item. The central budget accounting and statistics agency shall forward the review report on major matters to the Legislative Yuan for file and reference. Allocations for the following month or the following term shall not be disbursed in advance. Unless processed in accordance with Article 69 hereof, the surplus, if any, may be carried over to the following month or the following term for continued application, provided that it shall be in the same fiscal year.