For the purpose of promoting the development of forest recreation business and public and/or private forestry businesses, a special forest businesses development fund is established (hereinafter "Fund") and these Regulations are enacted accordingly pursuant to the provisions of Article 21 of the Budget Act.

Except as otherwise provided by laws and regulations, the receipts, expenditures, custody and utilization of the Fund shall be governed by these Regulations.

The Fund belongs to the special fund provided in subparagraph two of the first paragraph of Article 4 of the Budget Act and shall prepare budget for its subordinated units.　The Council of Agriculture, Executive Yuan is the competent authority of the Fund with the Taiwan Forestry Bureau, Council of Agriculture, Executive Yuan acting as the regulatory agency.　

The sources of funding of the Fund are as follows:
1. Public fund allocated in accordance with government budgeting procedures;
2. Income from the operation of forest recreation and forest railway businesses;
3. Income from the operation of forest by-products;
4. Interest income of the Fund;
5. Other relevant sources of income.

The Fund shall be used to
1. Cover expenditures arising from the operation of forest recreation and forest railway businesses;
2. Cover expenditures arising from the operation of forest by-products;
3. Provide general reforestation loans;
4. Loans to hsiang (town, city) administration offices for public reforestation;
5. Cover expenditures arising from advertising and promoting forest public welfare and forest recreation;
6. Cover administration and general affairs expenditures;
7. Cover other relevant expenditures.

The custody and utilization of the Fund shall lay stress on profitability and security.　Savings shall be governed by the National Treasury Law and the relevant laws and regulations.

The Fund may be used to purchase government bonds, treasury bills, or other short-term bills to meet operation needs.

The drawing-up and execution of budgets, and the preparation of the financial statements of the Fund shall be in accordance with the Budget Act, the Accounting Act, the Financial Statement Act, the Audit Act and the relevant laws and regulations.

An accounting system concerning the accounting of the Fund shall be established in accordance with the relevant regulations.

The surplus of the Fund (if any) as of the end of each year may be allocated to the Fund or treated as undistributed surplus in accordance with the budgeting procedures.

The accounting of the Fund shall be finalized upon termination of the Fund and the remaining rights and interests shall be submitted to the National Treasury.

These Regulations shall come into force on the day of promulgation.