Act for Establishing the National Senior High School Affairs Fund Article 12

If a Fund has an annual budgetary surplus this may be retained to increase the Fund in line with budget procedures or be dealt with as an unallocated surplus.
中文原文 國立高級中等學校校務基金設置條例第12條
本基金年度決算如有賸餘,得循預算程序撥充基金或以未分配賸餘處理。

English translation for reference only; the Chinese text prevails. Not legal advice.