Act for Establishing the National Senior High School Affairs Fund
1.Promulgated on April 29, 2009
2.Amendments to Articles 2 and 11 promulgated on May 6, 2015
to respond accordingly to senior secondary education development trends, enhance the quality of education, and facilitate schools’ ability to undertake and manage their financial affairs, this Act to establish national senior high school affairs funds has been formulated (please note that in this Act the term ‘national senior high school’ includes all categories normally referred to as ‘national senior secondary schools’) .
national senior high school affairs fund is categorized as a special fund as specified in Article 4, Paragraph 1, Subparagraph 2 of the Budget Act, with subordinate unit budgets compiled. The Ministry of Education is the competent authority and the Ministry of Education K-12 Education Administration is the supervisory authority.
income and expenditure of a national senior high school shall be transacted through its fund, and be handled in accordance with law. A school is not permitted to set up and register a new corporation.
National senior high school affairs funds each derive their money from the following sources:
1. Government normal budget appropriations.
Income from tuition and other fees.
3. Income from continuing education.
4. Income from cooperative education.
5. Income from venue and facility management.
6. Income from works created by students doing internships (experiments).
Income from gifts and donations.
8. Interest earned.
9. Other income.
Income from the sources listed above in Subparagraphs 3 to 6 is exempt from business tax.
The Ministry of Education shall make a generous allocation in its annual budget and is not permitted to stipulate a proportion of its revenue that each school shall individually raise.
A national senior high school affairs fund is to be used for the following:
1. Teaching and student scholarship and grant payments.
2. Research costs.
3. Continuing education payments.
4. Cooperative education payments.
5. Asset and property addition, expansion, and improvement related payments.
6. General and administrative expenses.
7. Other school development related payments.
The safeguarding and use of a national senior high school affairs fund shall be undertaken prioritizing profitability and security, and storage shall be managed in accordance with the provisions of the National Treasury Act and its related ordinances.
In order to meet its operational needs, a national senior high school affairs fund may purchase government bonds, national treasury bills, or other short-term bills.
The compilation and implementation of a national senior high school affairs fund’s annual budget and compilation of its final accounts shall be undertaken in accordance with the provisions of the Budget Act, the Accounting Act, the Financial Statement Act, the Audit Act, and their related ordinances.
Property or assets donated to a national senior high school affairs fund may be handled through the Ministry of Education, the competent authority, unless a bearer has been stipulated, and not be subject to the provisions of Article 37 of the National Property Law.
The chattels, negotiable securities, and rights that a fund acquires from donations and investments may be reported to the Ministry of Education and disposed of with its approval and are not subject to the restrictions of Article 28, and Article 60, Paragraph 2 of the National Property Law.
The sale of the negotiable securities referred to in the previous paragraph shall be handled in accordance with the provisions of the Securities and Exchange Act.
The budget of each national senior high school affairs fund shall be compiled examining and considering its financial status and its anticipated revenue and expenditure, on the principle that the fund will maintain a budget balance or generate a surplus.
The Ministry of Education K-12 Education Administration shall formulate a uniform accounting system and provide it to each school to use to deal with their fund’s accounting.
If a national senior high school affairs fund has an annual budgetary surplus this may be retained to increase the fund in line with budget procedures or be dealt with as an unallocated surplus.
In order to improve the performance of the use of each national senior high school affairs fund, the Ministry of Education shall organize regular performance assessments. The regulations governing assessments shall be formulated by the Ministry of Education.
When a national senior high school affairs fund is closed, its accounts shall be finalized and its remaining rights and interests shall be released to the state treasury.
Other public senior secondary schools may use the provisions of this Act, mutatis mutandis.
This Act takes effect on the date of promulgation.
建議最佳觀看解析度1024x768 系統版本: 106/01/15