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These Regulations are enacted pursuant to Paragraph 3, Article 65 of the Physically and Mentally Disabled Citizens Protection Act (hereinafter referred to as “the Act”).

The employment fund for the vision disabled (hereinafter referred to as “the Fund”) shall be managed and used in accordance with these Regulations unless otherwise prescribed by other laws and regulations.

As a special fund prescribed in Subparagraph 2, Paragraph 1, Article 4 of the Budget Act, the Fund is affiliated to the employment & settlement fund, and compiles sub-budgets for the affiliated units. The Council of Labor Affairs, Executive Yuan is the competent authority of the Fund.

The sources of the Fund are as follows:
1. Fines fined under Paragraphs 1 and 2, Article 65 of the Act.
2. Funds allocated from the employment & settlement fund according to the budget procedure.
3. Interest incomes of the Fund.
4. Other related incomes.

The purposes of the Fund are as follows:
1. Subsidizing or holding vocational training for the vision disabled.
2. Subsidizing or holding employment services and settlement for the vision disabled.
3. Providing loans for the vision disabled to establish new business.
4. Subsidizing the establishment or operating of demonstration massage center operated by the vision disabled.
5. Other affairs related to promotion of the employment of the vision disabled.
6. Expenditures on management and general affairs.
7. Other related expenditures.

The Fund shall be deposited in an exclusive account of the national treasury, but may be deposited in another public bank or used to buy governmental bonds according to the operational requirements and with the approval of the Ministry of Finance.

An administrative committee (hereinafter referred to as “the Committee”) shall be established for the Fund, and in the Committee shall be set 15~19 committeemen with a tenure of 2 years. Among the committeemen one shall act as the chief committeemen, which is concurrently assumed by the principal of the competent authority of the Fund, and others shall be selected by the competent authority of the Fund from the following personnel:
1. One representative from the Secretariat of the Executive Yuan.
2. One or two representatives from the Council of Labor Affairs, Executive Yuan.
3. One representative from the Ministry of the Interior
4. One representative from the Ministry of Finance.
5. One representative from the Accounting and Statistics, Executive Yuan.
6. One representative from the municipal or county (city) governments.
7. One or two representatives from the departments (institutions) that perform excellently in employing the vision disabled.
8. Four or five representatives of the vision disabled or from the welfare institutions or associations of the vision disabled.
9. Two or three experts and scholars.

The Committee has the following tasks:
1. Review of the incomes, expenditures, management, and use of the Fund.
2. Review of the annual budget, final settlement, and accounting reports of the Fund.
3. Evaluation of utilization of the Fund.
4. Review of other affairs concerning the promotion of employment of the vision disabled.

In the Committee shall be set a secretary, which is concurrently assumed by a official designated by the competent authority of the Fund to implement the resolutions of the Committee and handle the daily affairs under the direction of the chief committeeman. The other positions shall be assumed on a part-time basis by the personnel assigned by the Bureau of Vocational Training under the competent authority within the range of the current staff.

The Committee shall hold a meeting once every six months, and may call temporary meetings where necessary. The meetings shall be convened by the chief committeeman; in case the chief committeeman cannot perform his duty, he shall designate a committeeman to act on his behalf.
Any resolution of the Committee requires the attendance of more than half of the committeemen and the consent of more than half of the attendee committeemen.

The committeemen and the part-time personnel of the Committee are all positions without pay. However, traffic fares may be paid according to the related provisions for those who do not belong to the Bureau of Vocational Training under the competent authority and hold a concurrent position in the Committee.

The budgets and final settlements of the Fund shall be compiled in accordance with the Budget Act, the Accounting Act, the Final Settlement Act, the Auditing Act, and other related laws and regulations.

An accounting system shall be enacted in accordance with the related provisions to deal with the accounting affairs of the Fund.

The competent authority shall announce the incomes, expenditures, utilization, and balance of the Fund yearly.

The surplus (if any) in the annual final settlement of the Fund may be allocated into the Fund according to the budget procedure or disposed as undistributed surplus.

Upon termination, the Fund shall be liquidated and the residual rights and interests shall be handed in to the national treasury.

These Regulations will take effect as of the date of promulgation.