The Compilation and Administration of Education Expenditures Act Article 8
Education subsidies from the central government to local governments are categorized into general education subsidies and special education subsidies:1.General education subsidies are allocated for education budgets of municipality and county (city) governments. They may be utilized across various education budgets categories in any manner as long as they contribute to achieving a balanced allocation of education resources.2.Special education subsidies are earmarked for specific purposes aligned with the intent of such subsidies.
中文原文 教育經費編列與管理法第8條
中央政府對地方政府之教育補助分為一般教育補助及特定教育補助：
一、一般教育補助，用於直轄市、縣（市）政府所需之教育經費，不限定其支用方式及項目，並應達成教育資源均衡分配之目的。
二、特定教育補助，依補助目的限定用途。
一、一般教育補助，用於直轄市、縣（市）政府所需之教育經費，不限定其支用方式及項目，並應達成教育資源均衡分配之目的。
二、特定教育補助，依補助目的限定用途。