1. To manage the income, expenditure, custody, and utilization of NCUE's Administrative Fund in order to enhance educational quality, improve educational performance, and promote flexible financial operations, NCUE has established the "Guidelines for the Establishment of the National Changhua University of Education Administrative Fund Management Committee" (PDF) in accordance with Article 5 of the "National University Endowment Fund Establishment Act" and Article 7 of the "Regulations for the Management and Supervision of National University Endowment Funds." The Committee consists of seven to fifteen members, with the President, Vice President, Chief Secretary, Director of General Affairs, Director of Personnel Office, and Director of Accounting Office serving as ex-officio members, and the President serving as the convener. The remaining members are selected by the President and appointed upon approval by the University Affairs Meeting. Members of this Committee may not serve as audit personnel. The Committee includes two student representatives, and faculty representatives without administrative duties must constitute at least one-third of the membership. External professionals may be appointed when necessary. The term of office is two years. The duties include:

(1) Review of the annual budget draft for the Administrative Fund.

(2) Performance evaluation of the income, expenditure, and utilization of Administrative Fund resources.

(3) Review of annual financial planning and annual investment planning.

(4) Review of regulations for the management of self-generated income and expenditure of the Administrative Fund.

(5) Review of other matters related to the budget and final accounts, income and expenditure, custody, and utilization of the Administrative Fund.

2. To strengthen internal control and ensure the continuous effective operation of the internal control system, NCUE has established the "Guidelines for the Establishment of Audit Personnel at National Changhua University of Education" (PDF) in accordance with the National University Endowment Fund Establishment Act and the Regulations for the Management and Supervision of National University Endowment Funds. NCUE employs full-time and part-time audit personnel (hereinafter collectively referred to as audit personnel) who report directly to the President and are responsible for executing audit duties. Annual meetings are held. The audit duties include:

(1) Post auditing of personnel matters, financial affairs, operations, and related-party transactions, and matters affecting the transaction cycle of the university endowment fund.

(2) Post auditing of cash handling and bad debt processing.

(3) Auditing and inventory of cash, bank deposits, securities, stocks, bonds, and fixed assets.

(4) Regular evaluation, follow-up, and consolidated reporting on the achievement of performance targets for various Administrative Fund operations.

(5) Auditing and reporting on the operational efficiency of the Administrative Fund and the effectiveness of various expenditures.

(6) Other project audit matters.

3. The university prepares annual budgets according to its development priorities and administration goals, considering the school’s actual needs and the capacity of the university fund. It submits the budgets to the Ministry of Education and the Directorate-General of Budget, Accounting, and Statistics of the Executive Yuan for review. The budgets approved by the Legislative Yuan become statutory budgets and are announced on the university’s website.

4. At the end of each year, NCUE organizes and settles its accounts based on what has been implemented before producing the final accounts for review by the Ministry of Education and the Directorate-General of Budget, Accounting, and Statistics of the Executive Yuan. The final accounts are announced on the university’s website and published after review by the National Audit Office.

5. As required by regulations, NCUE publishes its monthly reports, income and expenditure analyses, and changes in available funds in the information disclosure area of its website. The home page of the NCUE Accounting Office also has a financial information disclosure area to provide information on the university fund’s annual budgets, revenue, expenditures, and final accounting.

6. See the details of the attached (including supporting evidence) information on the websites below:

(1) NCUE's Information Disclosure Section:

(a) Financial Information Analysis: This includes an analysis of the university’s income and expenditure over the past 3 years, changes in available funds (execution status reports), financial planning reports, published budgets, final accounts, and the performance report of the university’s endowment fund. Link:
https://ncueinfo.ncue.edu.tw/02%E8%B2%A1%E5%8B%99%E8%B3%87%E8%A8%8A%E5%88%86%E6%9E%90

(b) This includes the fee structure per student, the average teaching cost per student for the university and each college, the ratio of tuition fees to the average teaching cost, and estimated educational expenses (including tuition, accommodation, and living costs). It also provides information on financial aid options from the government, universities, and private institutions, such as scholarships, student loans, and work opportunities, along with data on the amount, number, and percentage of students applying for loans, scholarships, and tuition fee waivers.

website: https://ncueinfo.ncue.edu.tw/02%E8%B2%A1%E5%8B%99%E8%B3%87%E8%A8%8A%E5%88%86%E6%9E%90

(2) The financial information page of NCUE Accounting Office: This section includes publicly available data such as financial reports, published budget statements, final account statements, monthly reports, and information on subsidies and donations provided to private organizations and individuals. Website: https://accountingweb.ncue.edu.tw/