Act for Adjustment of Functions and Organizations of the Executive Yuan Article 5

An agency having changed its name, subordination, or functional responsibilities pursuant to organizational adjustment should implement its budget according to the following provisions:1.If an agency has changed its name, the agency with the new name should continue implement the original budget.2.If an agency has changed its subordination, the new subordinate agency should continue to implement the original budget.3.If an agency has adjusted and transferred part of or entire functions to a new agency, the new agency should continue to implement the original budget for the transferred functions.4.If the situations described in the preceding three subparagraphs occur concurrently, the respective budgeting may be implemented in combination.When an agency implements its budget in accordance with the provision specified in the preceding paragraph, but is unable to cover its expenditures, the agency may, after being approved by the Executive Yuan, be supported by funding allocated from adjusting related budget within the pool of annual central government general budget, exempting from the restrictions set forth in Article 62 and Article 63 of the Budget Act. The Executive Yuan or a local government may, when deemed it necessary, reapportion budget in accordance with the Budget Act.The provisions of preceding two paragraphs should apply, in implementation of budget, to an agency having changed the name of the special foundation originally under its control, subordination, or functional duties pursuant to organizational adjustment.An agency or a foundation, after its budget implementation having been adjusted pursuant to any of the preceding three paragraphs, its final accounts shall be prepared in accordance with provisions specified in Article 9 and Article 11 of the Financial Statement Act.A central government general budget proposal that has not been timely consolidated with each agency after the adjustment pursuant to the amendments of the Organizational Act of the Executive Yuan, should be prepared based on the agency prior to the adjustment. However, the new agency should undertake and implement the budget in accordance with the provisions, after the organizational adjustment of the Executive Yuan coming into effect.