Budget Act Article 67

In case the budget for any investment plan of major construction projects of any government agency has not been disbursed within four (4) years, the budget shall be subject to another review.
中文原文 預算法第67條
各機關重大工程之投資計畫,超過四年未動用預算者,其預算應重行審查。

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