Budget Act Article 89

In the subordinate unit budget, the losses to be made up by the national treasury and the amount to be paid to the national treasury of the Special Fund excluding that of the Enterprise Fund budget shall be compiled into the general budget; provided, however, the surplus of operations or Funds appropriated from legal reserves are not included. For the compilation, deliberation and implementation of the profit-loss and cost accounting of the budget, the provisions related to the Enterprise Fund shall apply mutatis mutandis; provided, however, that the Trust Fund shall be governed according to its given terms and conditions.