The Compilation and Administration of Education Expenditures Act Article 2
Education budgets in the Act refer to the funds designated for education that are allocated to the central or local competent authorities, or to the educational institutions and public schools under the jurisdiction, as specified in the government budget."Competent authorities" in the Act refers to the Ministry of Education at the central government level; Education Bureau of the municipality and county (city) governments.
中文原文 教育經費編列與管理法第2條
本法所稱教育經費，係指中央及地方主管教育行政機關與所屬教育機構、公立學校，由政府編列預算，用於教育之經費。
本法所稱主管教育行政機關：在中央為教育部；在直轄市為直轄市政府教育局；在縣（市）為縣（市）政府。
本法所稱主管教育行政機關：在中央為教育部；在直轄市為直轄市政府教育局；在縣（市）為縣（市）政府。