Chapter   Five Additional Budget and Special Budget

Article 79
Each and every government agency may apply for an additional annual expenditures budget under either of the following circumstances:
1. Increase of operational work or business in accordance with the law, thereby causing an increase in expenses.
2. Newly added agency established in accordance with the law.
3. Expenses for the business being handled exceeds the legal budget due to a major incident.
4. Where additional budget is required under related laws and regulations.

Article 80
The funds for the additional annual expenditures budget under the preceding Article shall be raised by the competent central finance agency in order to maintain a balance.

Article 81
In case there is an unusual special shortage of legal annual revenues for which Article 71 hereof is not applicable, the competent central finance agency shall make plans to offset the shortage and the Executive Yuan shall make adjustments by increasing or decreasing the budget.

Article 82
The provisions regarding the general budget of this Act shall apply, mutatis mutandis, to compilation, review and implementation procedures of the additional budget.

Article 83
In any of the following circumstances, the Executive Yuan may, outside of the annual general budget, propose a special budget:
1. National defense emergency facilities or war.
2. Major national economic event.
3. Major calamities.
4. Major political event that takes place irregularly or once every few years.

Article 84
For the review procedure for a special budget, the provisions regarding the general budget in this Act shall apply mutatis mutandis; provided, however, that part of the budget may be appropriated in response to emergency needs under the circumstances as specified in Paragraphs One to Three of the preceding Article.