國立高級中等學校校務基金設置條例

This provision states that the law is enacted to improve senior high school education and management, and it establishes the National Senior High School School Affairs Fund.

Fund budget preparation should take account of the fund’s financial condition and projected income and expenditure, and generally aim to keep the fund balanced or in surplus.

教育部國民及學前教育署統一訂定會計制度，供各校辦理本基金會計事務時依循。

If the fund has a surplus in its annual final accounts, it may be handled through the budget procedure or treated as undistributed surplus.

教育部應定期辦理校務基金運用績效評鑑，並由教育部訂定評鑑辦法。

本基金結束時，應先結算；剩餘權益應解繳國庫。

其他公立高級中等學校可以準用本條例的規定。

This provision says the rule takes effect on the date it is promulgated.

本基金屬特種基金，並應編製附屬單位預算；教育部是主管機關，教育部國民及學前教育署是管理機關。

國立高級中等學校的所有收支都要納入本基金，並依法辦理；學校不得再新設財團法人。

這一條列出基金來源，並規定第3至第6款收入免徵營業稅；教育部應編列較寬裕的年度預算，且不得要求學校自籌一定比例。

This fund may be used only for the listed school-related purposes.

This fund’s custody and investment must prioritize profitability and safety, and its storage must comply with the National Treasury Act and related laws.

本基金如因業務需要，可以購買政府公債、國庫券或其他短期票券。

本基金的年度預算編製、執行與決算編造，應依預算法、會計法、決算法、審計法及相關法令辦理。

本基金的受贈財產在特定情況下可由教育部作主管機關，並可在報經教育部同意後處分部分財產；出售前項有價證券時，應依證券交易法辦理。