This Regulation is set to enhance development of science-based enterprises and solidify facilities and services of science parks according to Article 7 of the Act for Establishment and Administration of Science Parks and Article 21 of the Budget Act.

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The Fund specified in this Regulation belongs to a special fund defined by Item 2, Paragraph 1, Article 4 of the Budget Act and is arranged and managed by the Hsinchu Science Park Bureau, National Science and Technology Council and governed by the National Science and Technology Council.

The Fund comes from the following sources:
a. Appropriated fund according to proper governmental budget procedures.
b. Management fee income of science parks.
c. Rent income of Park factories, dormitories, and land and sales income of Park factories.
d. Operational service income of science parks.
e. Public facilities construction income of science parks.
f. Income of tuition and miscellaneous fees, continuing education returns, cooperative education profits, management fees of facilities, and donations of National Experimental High School at Science Parks.
g. Interest income of the Fund.
h. Other related incomes.

The Fund is utilized for the following purposes:
a. Investment expenditures of expansion and new establishment of science parks.
b. Operational services expenditures of science parks.
c. Security and environmental hygiene expenditures of public facilities at science parks.
d. Expenditures of levied Park factories and buildings according to Paragraph 2, Article 19 of the Act for Establishment and Administration of Science Parks.
e. Expenditures of education, scholarship, grants, continuing education, cooperative education, expansion assets and school development related affairs of National Experimental High School at Science Parks.
f. Expenditure of management and business operation at the Park.
g. Other related expenditures.

Management and utilization of the Fund shall emphasize on fund revenue and security. Saving of the Fund shall follow related regulations specified in Government Treasury Act and related laws.

The Fund can be utilized to purchase government bonds, government treasury certificates, or other short-term bonds if it is necessary.

Budget arrangement, execution, and booking of the Fund shall follow related regulations specified in Budget Act, Accounting Act, Financial Statement Act, Audit Act, and related laws.

Management of accounting affairs of this Fund shall follow the accounting system specified by related regulations.

The surplus of this Fund after final account can be distributed according to related regulations.

Balance of accounts of the Fund shall be made while clearing the Fund, whereas related savings shall be submitted to the Government Treasury.

This Regulation becomes effective as of the date of its promulgation.