Administrative Division Procedure Act Article 16

After the implementation of an administrative division plan, the execution of budgets by the relevant administrative agencies and their subordinate agencies (institutions), as well as schools, shall be handled as follows:1. For functions not transferred: the original agencies (institutions) and schools shall continue to execute the budget according to the originally approved budget.2. For functions that have been transferred: the receiving agencies (institutions) and schools shall continue to execute the relevant budget according to the budget approved prior to the transfer.When executing the budget in accordance with the preceding paragraph, if agencies (institutions) or schools are unable to comply, they may, with approval from the respective government or local office, adjust allocations under the relevant budget items of the annual general budget of the special municipality, county (city), or township (city) for that year. Such adjustments shall not be subject to the restrictions of Articles 62 and 63 of the Budget Act.For local self-governing bodies newly established after the implementation of the administrative division plan, the submission, review, and measures for executing unapproved budgets in the first-year general budget shall apply, mutatis mutandis. the provisions of Article 40-1 of the Local Government Act.