Budget Act Article 88

For the implementation of the subordinate unit budget, if there are major changes in the business environment or for normal operation needs, it may, with approval by the Executive Yuan, proceed in advance without being restricted by Articles 25 to 27 hereof. However, when it involves construction, improvement, expansion of fixed assets, capital reinvestment, sale of assets, raising or repayment of long-term debt, supplementary budget procedure shall be required. When a transaction from the Enterprise Fund is in excess of NT$300 million and NT$100 million for other Funds, the case shall be forwarded to the Legislative Yuan for their files and reference; provided, however, Funds processed according to Aeticle 54 hereof or for emergency disbursement for calamities shall be exempted.The preceding Paragraph shall apply to the implementation of the budget for official agencies that have enterprise or business behavior attached to its operations.The normal operation of the subordinate unit budget in Paragraph One shall refer to the current scope of operations of the subordinate unit.