Subordinate Agency Budget and Consolidated Tables of General Budget of Taichung Municipal Government, FY2026

1. Budgeting

There are23 special funds in total in the Subordinate Agency Budget and Consolidated Tables which are classified and summarized under Enterprise Funds, Operations Funds and Special Revenue Funds. The consolidated table is prepared to realize the government's policies and plans and strengthen the service for the citizens, in order to improve public welfare and municipal construction, and properly plan the overall financial resources.
Subordinate Agency Budget and Consolidated Tables of General Budget Proposal of Taichung Municipal Government, FY2026 were completed by the deliberation of the Taichung City Council, amended and passed, and promulgated and implemented in accordance with regulations.The statutory budget for 2026, the income (source) is NT$89.679 billion, and the expenditure is NT$112.431 billion (F/A, long-term investment and I/A of Enterprise Funds and Operations Funds are NT$26.117 billion).

2. Budget of business Revenue and Expense of Enterprise Funds, Operations Funds and Special Revenue Funds for the period:

(1) Enterprise Funds (2 funds including that of Fengyuan Agriculture Production Co., Ltd.) will have total revenue of NT$588million and total expenses of NT$1.244billion; the Net Loss of NT$656million for current the period.
(2) Operations Funds (11funds including Taichung City Urban Land Consolidation Plan Fund, etc.) will have total revenue of NT$14.218 billion and total expense of NT$7.720 billion; the Surplus of NT$6.498 billion for current period.
(3) Special Revenue Funds (10 funds including Taichung City Local Education Development Fund,etc.) will have an income of NT$74.873 billion and an expenditure of NT$77.350 billion; the Deficit of NT$2.477 billion for current period.

3. Budget for earnings distribution and loss compensation of Enterprise Funds, Operation Funds and Special Revenue Funds:

(1) Enterprise Funds:

A. Fund with earnings in the year: The Net Profit for the period will be NT$2.5million and the Accumulated Profit will be NT$54.7million; the Legal Reserves from earnings will be NT$0.2 million, and the Unappropriated Retained Earnings will be NT$57million.
B. Fund with a loss in the year: The Net loss for the current period will be NT$659million and the Accumulated Loss will be NT$3.753billion; the Loss to be Made-up will be NT$4.412 billion.

(2) Operation Funds:

A. Fund with a Surplus for the Year: The Surplus for Current Period will be NT$7.491 billion, and the Unappropriated Surplus for Prior Periods will be NT$32.943 billion; the balance of Surplus Appropriations include: Make-up of Accumulated Deficits of NT$996 million, Net Submitted to Treasury in Taichung of NT$4.530 billion, and Other Legal Allocations of NT$1.019 billion. The resulting Unappropriated Surplus will be NT$33.888 billion.
B. Fund with deficits in the year: The Deficits of Current Period will be NT$993 million and the Deficits to be Made-up for Prior Period will be NT$40.72 million; NT$996 million will be Coverage from surplus for Make-up of Deficits, and the Deficits to be Make-up will be NT$37.49 million.

(3) Special Revenue Funds:

The Fund Balance at the beginning of the period is NT$30.593 billion, the Deficit in the period will be NT$2.477 billion, and Profits to be Paid to the Treasury NT$111 million, and the Fund Balance at the end of the period will be NT$28.005 billion.