Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 11

The utilization and management of the Pension Fund shall be entrusted to an entity dedicated to that purpose, which shall conduct professional investment, and shall make quarterly publicly disclosures of information relating to the receipts, expenditures, and utilization of the FundUnless otherwise provided for in this Act, matters related to the receipts, expenditures, management, and utilization of the Pension Fund under this Act and the organization of the dedicated entity under the preceding paragraph shall be prescribed by statutory law.
中文原文 公立學校教職員退休資遣撫卹條例第11條
退撫基金之運用及委託經營,應由專責單位進行專業投資,並按季公告收支及運用情形。
本條例所定退撫基金之收支、管理、運用事項及前項專責單位型態,除本條例另有規定外,以法律定之。

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