Senior High School Education Act Article 61

Public senior high schools’ income collected through providing of venues, facilities, and equipment to others for use or to entrusted party for operation, as well as income that derived from incentive participation of private parties, shall not be subject to regulations of Article 7 in the National Property Act regarding income being turned in to the national treasury, and local public property management income being turned in to the national treasury.Public senior high schools providing their venues, facilities, and equipment to others for use shall prioritize the purpose of public welfare.For public senior high schools with official budget, income from the previous Paragraph and from conducting students’ academic counseling, retaking（repeating）courses, recruitment, special screening, practicum, experiments, implementation of continuing education, and donations and their related expenses shall be documented in an independent account and operated through delegate collection and payment. The balance may be deposited for the purpose of improving school infrastructure and teaching equipment, and shall not be restricted by Article 13 of the Budget Act.Regulations on income and expenses management in the previous Paragraph shall be stipulated by the central competent authority.For public senior high schools that provide budget for their affiliated units, each income and expense shall be included in the school fund based on cycling budgeting procedures of the Budget Act.