Regulations for the Distribution of Donations Received by the Government to Savings Accounts for Future Education and Development of Children and Youth Article 5

The competent authorities at the municipality or city/county level shall, by the end of the year of receiving monetary donations from all sectors, compile a register that details the use of donated funds and shall, by the end of the following February, submit the same to the central competent authority for reference.Monetary donations received by the central competent authority from all sectors shall be comprehensively distributed to the competent authorities at the municipality or city/county level according to the registers that detail the use of donated funds, as submitted by each local competent authority in accordance with the preceding paragraph, and the number of the children or youth specified in each subparagraph of the preceding article.The competent authorities at the municipality or city/county level shall, by the end of each year, compile a register that details the use of the donated funds mentioned in the preceding paragraph and submit the same to the central competent authority for reference.
中文原文 政府接受捐贈用於兒童及少年未來教育與發展帳戶分配辦法第5條
直轄市、縣(市)主管機關應於接受各界捐款之年度終了前,將捐款經費使用明細,彙整列冊,並於翌年二月底前,報中央主管機關備查。
中央主管機關接受各界之捐款,應依前項直轄市、縣(市)主管機關捐款經費使用明細,並就前條各款兒童或少年人數,統籌分配各該地方主管機關。
直轄市、縣(市)主管機關應於年度終了前,將前項捐款經費使用明細,彙整列冊,報中央主管機關備查。

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