The Compilation and Administration of Education Expenditures Act Article 3

The central, the municipality and county (city) governments (hereinafter referred to as "governments of all levels") shall ensure, guarantee, and promote the steady growth of national education budgets within the financial capacity of the country.The total education budgets for governments of all levels shall be at least 23% of the average net budget revenues from the previous three years.The increased education budgets resulting from the implementation of the provisions of the preceding paragraph, amended on January 1, 2012, shall primarily be used for promoting and implementing the 12-year Basic Education program.The net budget revenue referred to in Paragraph 2 pertains to the revenue of governments of all levels, excluding any government borrowings or surplus appropriations from previous fiscal years. Double-listed revenue items shall be deducted when preparing the final accounts of the budget and any special budgets.Self-financing resources of the municipality and county (city) governments are defined as their annual gross revenue, excluding subsidies from higher-level governments. Within their financial capacity, priority shall be given to education budgets to meet basic educational needs. These governments' own budgets for education shall increase annually, except when self-financing resources is diminished.