Budget Act Article 63

With respect to the distributed budget for annual expenditures of each and every government agency, if there are no adequate and sufficient allocations in any objective accounts under the program or operation accounts while there is surplus in other accounts, interaccount use may be conducted, the amount of which shall not exceed of 20% of the original budget, whether the amount of inflows or outflows; provided, however, that the surplus shall not be used for expenses on personnel, and there shall be no interaccount use of any budget items deleted or cut down by the Legislative Yuan.