Audit Act Article 35

The approved appropriation budget of government agencies, together with the administrative plans and on programs, shall be submitted to the auditing agencies. This rule also applies to any subsequent modifications thereof.If an allotment budget is found to be not in conformity with the legal budget or the relevant laws or regulations, it shall be corrected accordingly.
中文原文 審計法第35條
各機關已核定之分配預算,連同施政計畫及其實施計畫,應依限送審計機關;變更時亦同。
前項分配預算,如與法定預算或有關法令不符者,應糾正之。

English translation for reference only; the Chinese text prevails. Not legal advice.