Act of Military Education Article 21-1
The Ministry of National Defense can setup funds to cope with the developing trends of the Military Education,to promote life time learning, to improve education quality and ability of researching and developing technology.The source of income、usage、investment item coverage、budgeting、final account、and accounting system of the Funds stated above are allowed to use the Regulations of Establishing the National Universities/Colleges School Affairs Funds.However, incomes from contributions、venue facilities maintenance、promoting education、educational cooperation and relevant income from investment items are not regulated by the Rules and Regulations of budgeting law、accounting law、final accounting law、reviewing law and other relevant laws.A Management Committee should be organized for the management of the income, safe keeping and usage of the Funds stated on Item-1,and should be supervised and controlled by an Auditing Committee.Organizing of the Committee and Management of the Funds、Supervising Regulation are submitted to the Executive Yuan for approval by the Ministry of National Defense.
中文原文 軍事教育條例第21-1條
國防部為因應軍事教育發展趨勢，推廣終身學習，提升教育品質及科技研發能力，得設置基金。
前項基金之收入來源、用途、投資項目範圍、預算編製、決算編造、會計制度等事項，準用國立大學校院校務基金設置條例之規定。
但捐贈收支、場地設備管理收支、推廣教育收支、建教合作收支及投資項目有關收支，不受預算法、會計法、決算法、審計法及相關法令規定之限制。
第一項基金之收支、保管及運用，應設置管理委員會管理之，並設置經費稽核委員會監督之。
委員會之組成及基金管理、監督辦法，由國防部報請行政院核定之。
前項基金之收入來源、用途、投資項目範圍、預算編製、決算編造、會計制度等事項，準用國立大學校院校務基金設置條例之規定。
但捐贈收支、場地設備管理收支、推廣教育收支、建教合作收支及投資項目有關收支，不受預算法、會計法、決算法、審計法及相關法令規定之限制。
第一項基金之收支、保管及運用，應設置管理委員會管理之，並設置經費稽核委員會監督之。
委員會之組成及基金管理、監督辦法，由國防部報請行政院核定之。