The Compilation and Administration of Education Expenditures Act Article 4

The municipality and county (city) governments shall make education budgets of compulsory education the priority in its compilation of budget in accordance with Paragraph 10, Article 10 of the Amendments to the ROC Constitution.If, in administering national compulsory education, the municipality and county (city) governments fulfill any of the following criteria, the designated authority of the central competent educational authority shall appropriate grants in recognition of:1.As stipulated in Article 16, they have undergone evaluation and been found to have outstanding performance.2.They have registered a significantly high annual growth rate in the percentage of education budgets for the final accounting of their annual education budgets.3.As stipulated in Paragraph 1 of Article 16 of the National Education Law and Paragraph 1 of Article 18 of the Act Governing the Allocation of Government Revenues and Budgets, they have levied a supplementary tax to fund the budgets required for administering national compulsory education.