Budget Act Article 78

The budget amount that shall be turned in to the national treasury by each and every subordinate unit shall, in accordance with the budget, be listed as distributed budget for annual revenues and reported for being turned in by each term by the competent agency. At the final accounting of the budget, an adjustment shall be made in accordance with the result of final accounting of the budget as well as the distribution results made pursuant to statutory procedure. Where the amount that shall be turned in to the national treasury that exceeds the budget, the entire amount shall be turned in to the national treasury.