Budget Act Article 87

Each and every agency that compiles the Enterprise Fund budget shall, according to its business condition and Article 76 hereof, draw up the phased-in implementation plan and table of estimate for revenues and expenditures; the revenues and expenditures requiring adjustment in conjunction with the amount of business shall be handled in the final accounting of the budget.The execution of the phased-in implementation plan and table of estimates for revenues and expenditures as referred to in the preceding Paragraph shall be first approved by the competent agency; the approval shall also be forwarded to the central budget accounting and statistics agency, auditing agency and competent central finance agency for their files and reference.