Article 34 with respect to major public construction projects and major policy implementation plans , before the budget estimates and budget proposals are compiled , a cost efficiency analysis report on the alternative measures and substitute measures must be first drawn up and attached with a description of the financing and capital employment . and the report should be forwarded to the legislative yuan for its files and reference 第34條重要公共工程建設(shè)及重大施政計(jì)畫,應(yīng)先行制作選擇方案及替代方案之成本效益分析報(bào)告,并提供財(cái)源籌措及資金運(yùn)用之說明,始得編列概算及預(yù)算案,并送立法院備查。