Budget Act Article 69

In reviewing reports filed by each and every government agency, or the results of an on-site examination in accordance with Article 66 hereof, if the central budget accounting and statistics agency finds the concerned agency has failed to complete its scheduled work by the quarter or term, or there is a necessity to reduce the original budget for annual expenditures, the central budget accounting and statistics agency may negotiate with its competent agency for reporting the case to the Executive Yuan for approval to have part or the entire approved distributed quota or distributed quota in each term in the future listed as a reserve to be disbursed on a special project basis when actual needs arise or to be listed as surplus.