Budget Act Article 62
Within the general budget, there shall be no interaccount use of allocations between separate agency accounts, between separate function accounts and between separate program or operation accounts; provided, however, that this provision shall not apply to the statutory unified accounts appropriated by the Executive Yuan and the First Reserve Fund.
中文原文 預算法第62條
總預算內各機關、各政事及計畫或業務科目間之經費，不得互相流用。
但法定由行政院統籌支撥之科目及第一預備金，不在此限。
但法定由行政院統籌支撥之科目及第一預備金，不在此限。