中央政府預算執行暫行條例

AI-assisted research summary: This provision states that the regulation is enacted to make central government agencies’ budget execution more strict and effective and to meet special needs.

AI-assisted research summary: 各機關辦理歲出預算流用時，流入科目不得超過原預算數額的20%，流出科目不得超過30%；並應依預算法第59條規定辦理。

AI-assisted research summary: 各機關不得申請動支總預算第二預備金於被刪除科目預算、購置公務車輛、用人經費及其他事務費用；但特定新設機關、單位、依法新增業務及已合法增置人員，不受第二款限制。

AI-assisted research summary: 各單位預算機關應盡量避免預算內暫付款；如因事實需要支付，只能限於各該年度預算所定經費，並應隨時清理。

AI-assisted research summary: If certain budget execution plans fall below the stated progress thresholds, the agency head and related supervisors should be disciplined unless there are special uncontrollable factors.

AI-assisted research summary: 本年度預算中的外匯收支，應按執行時的實際匯率辦理。

AI-assisted research summary: 年度預算執行中，機關任務編組的臨時單位要從相關機關員額調用人員，不得增加人員；但經專案核准並送立法院備查者，不在此限。

AI-assisted research summary: 年度預算執行中，各機關原則上不得增加職員、技工、工友員額；只有在新設單位或新增業務時才例外。

AI-assisted research summary: 各機關聘用人員原則上不得超過其預算員額的 5%；超過部分，應在 2 年內處理消化。

AI-assisted research summary: 各機關辦理專案計畫或受政府委託的專案研究時，計畫或研究結束後要立即解聘僱相關人員；這類專案或研究原則上以3年為限，因業務需要超過3年時要送立法院備查。

AI-assisted research summary: 政府撥款或出資設立的財團法人、公司，其負責人不得由原本監督機關的政府官員轉任。

AI-assisted research summary: 各單位預算機關必須依法編送歲出分配預算，核定後要確實執行；經常性支出原則上分期按月分配，資本性支出則要配合計畫進度並視緩急核實分配。

AI-assisted research summary: Public-share representatives serving as directors, supervisors, or committee members must generally be under 65, with a possible extension to 68 if business needs require advance submission for Legislative Yuan reference. Those already serving and over 65 may finish their current term.

AI-assisted research summary: 機關辦理兼職酬勞時，須依本條規定；公務人員在核准且因法令或業務需要時，可兼任特定職務，但兼職酬勞有數量、金額與發放方式限制。

AI-assisted research summary: 各主管機關應參照辦理立法院通過的總預算案相關事項；行政院主計處、財政部及審計機關應分別就主管事項監督，並在次會期向立法院報告辦理情形。

AI-assisted research summary: If an agency’s budget execution violates this Act, the agency head must be disciplined.

AI-assisted research summary: Local government budget execution may apply the provisions of this Act mutatis mutandis.

AI-assisted research summary: This provision states the law’s effective period: it applies from July 1, 1994 to June 30, 1998.

AI-assisted research summary: 各單位預算機關對以特定收入為財源的收支併列歲出預算，應依歲入實收情形嚴加控制；如歲入短收，應相對核減歲出。

AI-assisted research summary: Budget agencies with revenue budgets must collect revenue according to law, remit off-budget income and over-collections to the treasury, record them in the final accounts, and not offset or divert them for advance use.

AI-assisted research summary: If the approved amounts differ after the legislative process, the Executive Yuan must adjust and carry out the general budget according to the Legislative Yuan’s final approved figures.

AI-assisted research summary: 各附屬單位預算機關的應繳庫盈餘，原則上要按預算數額由主管機關編入歲入分配預算並依期報解；年度決算時，還要依實際決算盈餘和法定分配結果調整，超過預算的部分一律解庫。

AI-assisted research summary: 附屬單位預算機關在預算執行期間，因市況變動和實際業務需要而增加營業（作業）收支的，可列入年度決算；但增加的管理費用要依預算法第五十七條程序辦理。

AI-assisted research summary: When subsidiary-unit budget agencies handle capital increases from prior-year retained earnings set aside under legal procedure, they must use the amounts approved in the current year’s subsidiary-unit budget, and the matter is not subject to the Budget Act’s Article 38 limitation requiring inclusion in the general budget.

AI-assisted research summary: 依法可出售、且市價高於預算的國有財產及股票，應按市價出售。