2. Subordinate unit budget: Including special agricultural income and Agricultural Operation Fund.

(1) Total service income was NT$48.43 billion, an increase of NT$22.528 billion (86.97%) compared to the NT$25.902 billion in 2003.
(2) Total service expenditure was NT$41.093 billion, a decrease of NT$3.613 billion (8.08%) compared to the NT$44.706 billion in 2003.
(3) Surplus was NT$7.337 billion (see Figure 3).

3. ROC-US Fund subordinate unit budget sub-budget: NT$101 million of agricultural development services and NT$180 million for agriculture load projects.

2004 Final Accounting

(1) Executive final accounting and unit final accounting: The 2004 annual executive expense budget was NT$115.092  billion; disbursements of NT$193 million were made from the second reserve fund and NT$700 million from the natural disaster reserve fund, a total budget of NT$115.985 billion.

Implementation results: The final accounting figure was 115.733 billion (including NT$113.148 billion realized, NT$269 million payables, and NT$2.316 billion retained). Surplus was NT$252 million, accounting for 99.78% of the budget.

See Fig. 4 for various project implementation results.

(2) Subordinate unit final accounting: The total service income final accounting was NT$50.341 billion, accounting for 103.95% of the NT$48.43 billion budget. The total service expenditure final accounting number was NT$27.308 billion, accounting for 66.45% of the NT$41.093 billion budget. Surplus was NT$23.033 billion(see Fig. 5).

(3) ROC-US Fund subordinate unit final accounting: Actual projects subsidy was NT$77 million and NT$180 million for loan projects (see Fig. 6).

(3) 2005 Budget

1. Executive and unit budgets: The COA's 2005 executive budget is NT$121.975 billion, an increase of NT$6.906 billion (6%) compared to the NT$115.069 budget in 2004 (after deducting NT$22 million appropriated to the Ministry of the Interior for aircraft maintenance), see figures 7 & 8 for relevant project budgets.

2. Subordinate unit budget: Including special agricultural income and Agricultural Operation Fund.

(1) Total service income is NT$47.302 billion, a decrease of NT$1.084 billion (2.24%) compared to the NT$48.386 billion in 2004 (after cutting NT$44 million from the 2005 Mountain Slope Development Fund budget, original budget was NT$48.43 billion).

(2) Total service expenditure is NT$46.675 billion, an increase of NT$5.643 billion (13.75%) compared to the NT$41.032 billion in 2003 (after deducting NT$61 million for the Mountain Slope Development Fund budget, original budget was NT$41.093 million).

(3) Surplus is NT$627 million (see Figure 9).
3. ROC-US Fund subordinate unit budget sub-budget: NT$68 million for agricultural development services and NT$230 million for agriculture loan projects.