I. The Directions are formulated to fulfill the K-12 Education Administration’s (hereinafter referred to as the “Administration”) philosophy and achieve its objectives: nearby enrollment in K-12 Education, implementing the pilot project on local exam-free admission for senior secondary schools within the K-12 education, and improving the quality and performance of senior secondary schools and their corresponding public junior secondary schools (hereinafter referred to as the “Schools”) that offer exam-free admission.
The areas where said senior secondary schools are located refer to the administrative areas designated as per the pilot project on local exam-free admission for senior secondary schools within the K-12 education.
II. Public senior secondary schools that offer exam-free admission may apply to the Administration for a subsidy by submitting a plan and a subsidy application form.
If a senior secondary school’s corresponding junior secondary school in Article I is a municipal or county (city) secondary school, it may apply for a subsidy to the municipal or county (city) government with a plan and a subsidy application form. After passing a preliminary review conducted by the municipal or county (city) government, it may send a letter to the Administration and apply for a subsidy. An affiliated junior secondary school of a national senior secondary school may apply to the Administration for a subsidy.
The format of the plan and the subsidy application form, along with the content to be included, for subsidies mentioned in the preceding two paragraphs (hereinafter referred to as the “Subsidies”) is to be formulated separately by the Administration.
III. The principle of preparing a budget when making an application for the Subsidies is as follows:
(1) The unit of a budget is New Taiwan dollar (hereafter NT$).
(2) A budget for items listed in a plan shall be prepared as per the Budgeting Criteria for Projects Subsidized or Commissioned by the Ministry of Education (hereinafter referred to as the “Budgeting Criteria”). The names of budgets for items under the current account shall be consistent with those in the Budgeting Criteria, except for those in Paragraph 1 of Article IV.
(3) If an application for a subsidy to a government agency for an item listed in the plan has been made, an application for the Subsidies is not allowed.
(4) An application for the Subsidies can be made for a required item in a plan. An application for the Subsidies is not allowed for equipment or other items irrelevant to the implementation of a plan.
(5) A school shall take its current facilities and equipment into account, in order to avoid a repeat purchase.
IV. A budget shall be prepared as per the Manual for Preparing the Central Government’s General Budget, and in compliance with the following regulations:
1. Current account: A budget can be prepared for an item as per the Budgeting Criteria, as well as for an admission scholarship, a student grant, a continuing education allowance for teachers, equipment maintenance cost, material cost, item cost, car rental fee, software design fee less than NT$10,000, software authorization cost, and cost of promotional materials for student recruitment. However, the hourly pay rate, an admission scholarship, a student grant, and cost of promotional materials for student recruitment shall be subject to those applicable to public senior secondary schools.
Admission scholarship: maximum NT$10,000 for each student. The number of recipients shall be subject to 30% of those approved for exam-free admission to a school in the current academic year. A student may apply for either this scholarship, a balanced educational development initiative for graduates of a junior secondary school who are offered direct admission to a local senior secondary school, or an admission scholarship for supporting the optimization of a senior secondary school or vocational school.
Student grant: maximum NT$5,000 for each student per item. The total amount of the grant shall be subject to 10% of the subsidy for the current account. A student may apply for either this grant or a grant for another project.
Continuing education allowance for teachers: A school may recommend its teachers to participate in continuing education to promote this plan. The required cost shall be paid as per the Regulations Governing Rewards for Teachers’ Professional Development and Research.
Material cost: calculated based on the number of students and activities listed in a plan; NT$200 for each student per activity. The total cost shall be subject to 10% of the subsidy for the current account.
Item cost: The total cost should be subject to 20% of the subsidy for the current account.
Car rental fee: maximum NT$12,000 per car per day
Cost of promotional materials for student recruitment: calculated based on the number of students and activities listed in a plan; NT$200 for each student per activity. The total cost shall be subject to 10% of the subsidy for the current account.
Hourly pay: The total cost shall be subject to 30% of the subsidy for the current account. The hourly pay for a teacher who teaches in a five-year junior college shall be processed as per relevant regulations of that for a teacher who teaches in a school at a higher level.
2. Capital current:
For a senior secondary school, the principle of either purchasing, repairing, or performing maintenance on the following facilities and equipment shall prevail:
a. Audiovisual, information, database, or teaching-related facilities and equipment used to narrow the gap in teaching resources across areas
b. Teaching-related drawing equipment
c. Repairing or performing maintenance on old school buildings
For a junior secondary school, the principle of purchasing teaching-related drawing equipment or other equipment shall prevail.
Regarding said equipment, the service life of machinery and equipment, as well as other equipment, shall be more than 2 years, and their unit prices shall be more than NT$10,000 (including computer software and equipment costs) as per the Asset Classification Standards of the Director-General of Budget, Accounting and Statistics under the Executive Yuan.
3. Other matters requiring attention:
The Subsidies are not applicable to personnel cost, overtime pay, and administrative and management fees.
Only those who participate in exam-free admission can receive an admission scholarship or a grant. Public senior secondary schools shall lay down relevant review guidelines. Said guidelines shall become effective after being approved at a University Affairs Meeting or an Administrative Meeting.
A teacher will not be paid for preparing teaching materials because this is considered part of his/her work.
Supplemental teaching materials purchased using the Subsidies cannot be used as textbooks.
V. The Subsidies shall be allocated among various municipal and county (city) governments in proportion to their financial levels as per the Regulations Governing Subsidies Given to Municipal and County (City) Governments by the Central Government, as well as the annual budget obtained by the Administration. Maximum 86% of the Subsidies will be given to those whose financial level is classified as Level 1; maximum 87% to those whose financial level is classified as Level 2; maximum 88% to those whose financial level is classified as Level 3; maximum 89% to those whose financial level is classified as Level 4; maximum 90% to those whose financial level is classified as Level 5.
VI. To review applications, the Administration may invite scholars and experts or representatives from agencies to form a review panel. A plan and a subsidy amount are to be approved by the Administration after an application has been approved by the review panel. Notification will be sent to a municipal or a county (city) government, which should forward the notification to a school subordinate to it. Notification will be directly sent to a national school by the Administration.
VII. The procedure for an application to receive, and an appropriation of, the Subsidies, as well as a report on expenditure verification is as follows:
A school should carry out its plan as per the amount and deadline approved by the Administration. The fund should be used for its specified purpose only; information on items paid shall be kept clear and in compliance with the content of the plan. The appropriation of the fund, expenditure verification, and a report on the verification shall be processed as per the Directions Governing Report on Appropriation of Funds for Projects Subsidized or Commissioned by the Ministry of Education, as well as the relevant regulations of the Administration.
If changes must be made to a plan, a national school shall report to the Administration for approval; other municipal and county (city) schools shall report to their respective municipal and county (city) governments, which shall forward their reports to the Administration for approval. A changed plan can only be implemented after it has been approved.
The remaining amount of the Subsidies after the completion of the process of procurement and tendering shall be used to pay for items related to the plan only. Payments for items newly added to the plan shall be made as per the provisions set forth in the preceding paragraph.
VIII. Asset labels shall be affixed to equipment a school purchased using the Subsidies, with “purchased with the MOE K-12 Education Administration Subsidies for local exam-free admission for Public Senior Secondary Schools Implementation Plan in year xxxx” marked on them. Said equipment will be included as the school’s assets and managed by the school.
IX. The Administration may visit a school to supervise and assess the status of its implementation of the Subsidies during the period when it carries out its plan. A senior secondary school or a municipal, county (city) government with an implementation rate less than 85% shall return the remaining amount as per the percentage of the subsidy given to it. Its implementation rate will be used as a reference for approving the Subsidies to be given to it the next time.