Any law, statute, special act, or general principle has to be adopted by the Legislative Yuan and promulgated by the State President before it can be implemented. According to the law, executive decrees legally issued by any central government agency shall be submitted to the Legislative Yuan to be either taken note of at the Yuan Sitting or examined by the committee. If the Yuan decides that a decree contravenes, alters, or violates any law, or demands that certain matters be provided by law instead of decree, the Legislative Yuan may inform and request the original government agency concerned to revise or revoke the decree within two months. If the original government agency fails to do so, the decree shall cease to be valid.
Budgets numerically depict government administration.
To discuss and decide upon budgetary bills is the best way for the Legislative Yuan to supervise government administration. Four months before the beginning of each financial year, the Executive Yuan shall present the general budgetary bill for the next financial year to the Legislative Yuan for discussion and examination. The Legislative Yuan must make the decision one month before the financial year so that the general budgetary bill may be promulgated by the State President 15 days before the financial year. The Legislative Yuan may not propose increase of expenditures in the budgetary bill from the Executive Yuan, nor can it increase, decrease or shift budget items. The verifying reports of the final accounts shall be put forth by the Auditor General.