The Special Education Act Article 54

All the income and expenses involving lending space, facilities and equipment, the delegation of operations, the encouragement of private sector participation, students retaking failed courses and taking make-up courses, school enrollment, student selection, internships, and extension education at public special education schools shall be documented in an independent account, the remaining balance has to be deposited for the purpose of improving school infrastructure and teaching equipment, unrestricted by the Budget Act, Article 13, National Property Act Article 7, and local public property management regulations.The regulations in the previous paragraph on income and expenses operations shall be determined by the central competent authority.