Enforcement Rules of the University Act Article 14
Universities shall formulate the staff quota plan for university teachers and staff, national or private universities shall report to the Ministry of Education for approval before implementation; that of universities of municipalities, counties（cities）, the governments of municipalities and counties（cities）shall be transacted in accordance with stipulations of the municipalities and counties（cities）.
中文原文 大學法施行細則第14條
大學教職員之員額編制，由各大學擬訂員額編制表，國立、私立者，報本部核定後實施；直轄市立、縣（市）立者，依各該所屬直轄市、縣（市）政府規定辦理。