The Principles of Budgeting for the Higher Education Sprout Project (Negative list and restricted items)

一、依教育部107 年4 月26 日臺教高(二)字第1070057645C 號函,訂定發布「大專校院高等教育深耕計畫經費使用原則」,為避免經費使用疑義,特訂定經費負面表列如下,意即以下經費不宜列於經費細項分配表中。

I.In accordance with the Ministry of Education's interpretation letter Tai Jiao Gao (II) no. 1070057645C of April 26, 2018, the "Principles of Budgeting for the Higher Education Sprout Project" have been drawn up. In order to avoid any doubt about the use of funds, the negative list for budgeting is as follows. The items specified in the list should not be included in the detailed allocation table of funds.


Items not to be listed in the detailed allocation table of funds


The funds shall not be used for repairs or regular maintenance and operation, construction of new school buildings, construction loan interest subsidy, and affiliated organizations.


General administrative facilities (e.g. bookcases, office desks and chairs, refrigerators, sofas, coffee tables, coffee machines, etc.)


Acquisition of land and building facilities for affiliated organizations, branches and parks.


A construction project that has been approved by the Executive Yuan with the undertaking that it is to be funded by the school Endowment Fund.


Building seismic retrofit, new self-liquidating buildings, sports facilities and restaurants.


Investigation fee of this project, school administration fee (including utilities fee, telephone fee, fuel cost and maintenance fee of general administration equipment) and internal venue fee.


All admission fees and scholarships provided by the school for student admission (including domestic and foreign students).


Attendance fee, author's remuneration, examination fee, work fee, introduction fee, consulting fee and overtime fee of people affiliated with this institution.


In accordance with the "Highest standard table for expenses for foreign consultants, experts and scholars" of the Executive Yuan and "Subsidy for inviting visiting scientific and technical personnel" of the Ministry of Science and Technology, Executive Yuan, payments of speech fee, consulting fee, examination fee, consultant fee and living expenses are not allowed if the package includes remuneration and living expenses.


Hourly rate, transportation expenses and occupational disaster accident insurance expenses of a part-time instructor who does not occupy faculty quota


Control system, renovation and beautification of non-experimental space environment


Funding for students’ overseas visits shall be on a reciprocal basis.


Travel expenses for foreign guests


Expenses for administrative office supplies, gifts or medals for foreign guests


Maintenance expenses for equipment not purchased under this project (including uninterruptible power system)


Mobile phones for any purpose, tablet computers not used in the teaching of common courses (not for teachers' personal use)



II.In accordance with the regulations of the Ministry of Education and the campus budgetary principles, the following expenses are listed as restricted items. The upper limit for restricted item is 2% of the total initially approved cost. Just a few of these items are listed as examples. These types of restricted items cannot be imported from other subjects and can be categorized as miscellaneous expenses.


Stationery (e.g. paper, pen, folder, etc.)


Computer consumables (e.g. screen, toner cartridge, drum cartridge,  USB flash drive, etc.)


Venue arrangement (e.g. flowers, posters, banners, tablecloths, etc.)


Dining expenses for foreign guests (e.g. welcome banquet, reception banquet, dinner, reception dinner for invited foreign speakers, academic exchange gathering, etc.)

5.單價一萬元以下之行動電源、不斷電系統、單價一萬元以下之影音設備(如錄音筆、錄音機、攝影機、相機、DVD 機、麥克風、喇叭、音響等)。

Power bank costing less than NT$10,000, uninterruptible power system, audio-visual equipment costing less than NT$10,000 (e.g. pen recorder, recorder, video camera, camera, DVD player, microphone, speaker, audio, etc.)


三、 其他原則:

III.    Other principles:


Patent transfer fees are arranged by the Transfer and Business Incubation Center every year. No other university units are eligible to allocate a related budget.


Scholarly association membership fees for individual participants should not be paid.


These regulations were translated from the original Chinese. In the event of any discrepancies between the two versions, the Chinese always takes precedence.