In accordance with Articles 19 and 20 of the Budget Act, subordinate unit budgets or their sub-budgets are currently compiled for non-profit special funds. Furthermore, in accordance with Articles 45 and 46 of the same Act, the Directorate-General of Budget, Accounting & Statistics, Executive Yuan must compile consolidated tables from each of these subordinate unit budgets, and must submit the consolidated tables along with each subordinate unit budget and the central government's general budget proposal to the Executive Yuan conference; after approval, the budgets and consolidated tables are sent to the Legislative Yuan for deliberation. The consolidated tables are compiled as part of the content of special fund budgets in accordance with these regulations and Articles 85, 86, and 89 of the same Act. The sub-budgets of subordinate unit budgets are included in the subordinate unit budget of the fund to which they are subordinate via consolidation.
In addition, while the same method of budget compilation and consolidation was previously used for all non-profit special funds, in light of the fact that types of funds have different attributes, and their financial statement assessment focal points may also differ, in order to achieve the thorough expression of non-profit special fund budgets, since 2003 different form and document formats and classifications for use in the consolidation of funds have been determined in accordance with government accounting theory and Article 4 of the Budget Act.