The Compilation and Administration of Education Expenditures Act Article 10
The Standard Education Budgets Committee of the Executive Yuan shall develop criteria for calculating education budgets, taking into account factors such as local population, student demographics, level, type, size, and location of all public and private schools and other educational institutions, as well as their education quality indicators and unit costs per student, among other contributing factors of educational costs. The Committee shall utilized these criteria to calculate basic needs for education budgets for governments of all levels; shall calculate the respective shares of education budgets of governments of all levels in light of their financial capacity; and then, shall report to the Executive Yuan for approval.Competent authorities of governments of all levels shall compile their annual education budgets in accordance with the approved basic needs and their allocated shares as described in proceeding paragraph. Education budgets compiled by governments of all levels may not be less than their approved basic needs for education expenditures.The central government shall compile budget for its general grants to the municipality and county (city) governments in accordance with the basic needs for education budgets of the municipality, and county (city) governments, with shares of expenditures of the municipality, and county (city) governments deducted.If the municipality and county (city) governments violated the regulations outlined in Article 3 or Article 8 during the previous year, in calculation of the current year’s education budgets, the self-funded share of education expenditures shall be increased, or its general education subsidy reduced.The actual amount of the increase or reduction referred to in the previous Paragraph will be determined by the Educational Budgets Committee of the Executive Yuan.The municipality and county (city) governments shall not be subject to an increase in the self-funded share of calculated education expenditures, as described in Paragraph 1, due to its having levied supplementary taxes in accordance with Item 3 in Paragraph 2 of Article 4.
中文原文 教育經費編列與管理法第10條
行政院教育經費基準委員會應衡酌各地區人口數、學生數、公、私立學校與其他教育機構之層級、類別、規模、所在位置、教育品質指標、學生單位成本或其他影響教育成本之因素，研訂教育經費計算基準，據以計算各級政府年度教育經費基本需求，並參照各級政府財政能力，計算各級政府應分擔數額，報請行政院核定之。
各級主管教育行政機關應依前項核定之基本需求及分擔數額，編列年度預算。
各級政府編列之教育預算數額不得低於前項核定之基本需求。
中央政府應就第一項計算之直轄市、縣（市）政府教育經費基本需求，扣除直轄市、縣（市）政府應分擔數額後之差額，編列對於直轄市、縣（市）政府之一般教育補助預算。
直轄市、縣（市）政府於前一年度違反第三條或第八條規定時，應於當年度教育經費計算中，增加其應分擔數額或扣減其一般教育補助。
前項增加或扣減之實際金額，由行政院教育經費基準委員會議決。
直轄市、縣（市）政府依第一項計算之應分擔數額，不得因其依第四條第二項第三款開徵附加稅捐而增加。
各級主管教育行政機關應依前項核定之基本需求及分擔數額，編列年度預算。
各級政府編列之教育預算數額不得低於前項核定之基本需求。
中央政府應就第一項計算之直轄市、縣（市）政府教育經費基本需求，扣除直轄市、縣（市）政府應分擔數額後之差額，編列對於直轄市、縣（市）政府之一般教育補助預算。
直轄市、縣（市）政府於前一年度違反第三條或第八條規定時，應於當年度教育經費計算中，增加其應分擔數額或扣減其一般教育補助。
前項增加或扣減之實際金額，由行政院教育經費基準委員會議決。
直轄市、縣（市）政府依第一項計算之應分擔數額，不得因其依第四條第二項第三款開徵附加稅捐而增加。