When an agency finds that its legal budget does not meet its real needs, and the situation could not be solved by interaccount using of allocations and appropriating reserved fund, it may submit an additional budget to the Executive Yuan. In accordance with Article 79 of the Budget Act, each and every government agency may apply for an additional annual expenditure budget under any 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. The expenses of the business being handled exceeds the legal budget due to a major incident.
4. Where an additional budget is required under relevant laws and regulations.