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I. The Directions are formulated by MOE K-12 Education Administration (hereinafter referred to as the Administration) to achieve its philosophy and objective of neighborhood
admission, implement the pilot project of local exam-free admission in senior high schools in school zones, and improve the quality and performance of senior high schools and their corresponding public junior high schools (hereinafter referred to as the Schools
together) that offer local exam-free admission.
The school zones set forth in the preceding paragraph refer to the administrative areas where senior high schools in the 12-year basic education that offer local exam-free admission
are designated to.
II. Senior high schools that offer local exam-free admission and recruit students based on discipline clusters may apply for subsidies from the Administration by submitting their
implementation plans and application forms.
If their corresponding public junior high schools are governed by municipal or county (city) governments, the senior high schools set forth in the preceding paragraph may submit
their implementation plans and application forms to their municipal or county (city) governments for preliminary review. The municipal or county (city) governments will send official documents to notify the Administration of schools passing the preliminary
review. Those whose corresponding public junior high schools are affiliated to national senior high schools may apply for subsidies directly from the Administration.
The format of the implementation plan and application form and content to be included for the subsidies set four in the preceding two paragraphs (hereinafter referred to as the Subsidies)
are specified separately by the Administration.
III. The principles of budgeting for the application for the Subsidies are as follows:
(I) The budgets should be listed in New Taiwan Dollar (NT$) as unit.
(II) The items should be listed in accordance with the Guidelines Governing the Budget Appropriation and Expense Settlement of Project Subsidized and Commissioned by the Ministry
of Education, the standard table of the Guidelines, and the attachment (see the attachment; hereinafter referred to as the Attachment) of the Directions.
(III) Items that have already been subsidized by other government agencies shall not apply for the Subsidies.
(IV) Items applying for the Subsidies shall be those that are necessary for the implementation plans. Equipment or items that are irrelevant to the implementation plans shall not
apply for the Subsidies.
(V) Schools applying for the subsidies shall check their asset inventories to avoid purchasing facilities or equipment that they already have.
IV. Items to be subsidized and standards of subsidization are specified as follows:
(I) Current expenditure
1. The limitation of the percentage of the amount of subsidies for each item shall be calculated based on each individual school as a unit.
2. Personnel expense: Schools appointed by the Administration as the convener for the implementation of local exam-free admission may establish one full-time assistant.
(II) Capital expenditure
1. For senior high schools, the purchase of facilities and equipment and the tendering of projects shall be conducted to serve the following purposes:
(1) Audiovisual, information, or educational facilities or equipment or database (including books and instruments) helpful for narrowing the resource divide in education among regions.
(2) Projects for repairing or maintaining old school buildings.
2. Junior high schools shall purchase books, instruments, and miscellaneous equipment relevant to instructional purposes.
3. The purchase of equipment set forth in the preceding two paragraphs is limited to machines / devices (including computer software and equipment) and miscellaneous equipment with
a service life of at least two years (as specified in the Standards of Classification for Properties of the Directorate-General of Budget, Accounting, and Statistics of the Executive Yuan) and a unit price of at least NT$ 10,000.
(III) Other notes of attention:
1. The Subsidies are not applicable to overtime pays or administrative expenses.
2. The application for admission scholarships and grants is available only to students participating in local exam-free admission. Senior high schools should have in place relevant
review guidelines passed by administrative meetings for implementation.
3. The compilation of teaching materials is deemed as part of teachers’ work for class preparation and will therefore not be subsidized.
The (II) Capital expenditure set forth in the preceding paragraph does not include the following:
(1) Regular equipment for general purposes
(2) Equipment irrelevant to the implementation plans or whose relevance or effectiveness is difficult to assess.
(3) Expenses for the repair, maintenance, or management of environment / space.
(4) Other expenses relevant to the preceding three paragraphs.
Budgets for current expenditure and capital expenditure shall be listed in accordance with Central Government Handbook for the Preparation of General Budgets and the Attachment of
the Directions.
V. The Subsidies shall be allocated to municipal and county (city) governments in proportion to their respective financial ability levels in accordance with the Regulations Governing
Subsidies Given to Municipal and County (City) Governments by the Central Government as well as the annual budges obtained by the Administration in a given year. Those whose financial ability level is classified as Level 1 will receive a maximum of 86% subsidies,
Level 2 will receive a maximum of 87% subsidies, Level 3 will receive a maximum of 88% subsidies, Level 4 will receive a maximum of 89% subsidies, and Level 5 will receive a maximum of 90% subsidies.
VI. The Administration may form a review panel consisting of scholars, experts, and representatives from government agencies and parent and teacher groups to review applications.
Implementation plan and subsidy amount will be determined by the Administration if an application is approved by the review panel. Notice of approval will be sent to a competent municipal or county (city) government to be forwarded to the school approved of
the application. Notice of approval will be sent directly by the Administration if the school is a national school governed by the Ministry of Education.
VII. Processes of the application, appropriation, and settlement of the Subsidies are as follows:
(I) Subsidies shall be used only for their specified purposes and in accordance with Guidelines Governing the Budget Appropriation and Expense Settlement of Project Subsidized and
Commissioned by the Ministry of Education. Subsidies shall be implemented during the academic year they are intended for. The implementation of phase 1 subsidies shall be completed no later than December 31 of an academic year, and the implementation of phase
2 subsidies shall be completed no later than July 31 of the next academic year. The verification of the settlement of expenses shall be completed within two months upon the completion of the implementation of subsidies. The settlement of expenses of senior
high schools governed by municipal or city (city) governments shall be forwarded by the competent authorities to the Administration for verification.
(II) Any necessary adjustments to an implementation plan shall be made in accordance with Guidelines Governing the Budget Appropriation and Expense Settlement of Project Subsidized
and Commissioned by the Ministry of Education. However, adjustments to capital expenditure shall be approved by the Administration before they can be implemented. Schools governed by the Ministry of Education shall submit the adjusted implementation plans
directly to the Administration for approval. Schools governed by municipal and county (city) governments shall submit the adjusted implementation plans to the governments, which will forward the changes to the Administration for approval. For junior high schools
whose total amounts of current expenditure and capital expenditure remain unchanged after the adjustment, they only need the approval of their municipal or county (city) governments before they can start the implementation of the plans.
(III) Any remaining subsidies after the procurement and tendering shall be used only for purposes specified in the implementation plans. Any uses for newly-added purposes shall be
made in accordance with the provision set forth in the preceding paragraph.
VIII. Senior high schools may appoint teachers to assist in the implementation of their plans on a part-time basis. The schools may reduce the number of classes by two to four classes
per week depending on the situation of implementation.
IX. The Administration may cancel the Subsidies in whole or in part if a school violates its implementation plan, the Directions, or other relevant regulations. It may also include
the violation into consideration when reviewing the application for the Subsidies submitted by the school for the next academic year. If the school has already received the Subsidies, the Administration shall require the school in written form to return the
Subsidies in whole or in part within a given time limit.
X. The Administration may visit schools to supervise and assess the implementation of the Subsidies during the implementation of their plans. If schools fail to reach an 85% budget
execution rate for the current expenditure or capital expenditure, they shall return to the Administration the remaining subsidies in accordance with the percentage of the subsidies given to them. The budget execution rate will also be included into consideration
for the reviewing of their next application.
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