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ACT ON THE EARLY CHILDHOOD EDUCATION SUPPORT SPECIAL ACCOUNT

Act No. 14395, Dec. 20, 2016

Amended by Act No. 16675, Dec. 3, 2019

 Article 1 (Purpose)
The purpose of this Act is to establish special accounts for early childhood education support and to prescribe matters concerning the operation thereof in order to stably promote policies for common education and child-care courses, which have integrated early childhood education and child-care.
 Article 2 (Operation and Management of Special Accounts)
The Minister of Education shall operate and manage special accounts for early childhood education support (hereinafter referred to as "special accounts").
 Article 3 (Revenues)
The revenues on the special accounts shall be as follows:
1. Money transferred from general accounts under Article 5;
2. Money transferred from other special accounts and funds;
3. Loans under Article 6;
4. Other revenues.
 Article 4 (Expenditures)
The expenditures of special accounts shall be as follows:
1. Grants to local governments to provide support for expenditures necessary to operate common education and child-care courses for early childhood three years immediately before attending kindergartens under the Early Childhood Education Act and child-care centers under the Infant Care Act;
2. Repayment of the principal and interest on loans received under Article 6;
3. Other expenses incurred in the operation of the special accounts.
 Article 5 (Transfer from General Accounts)
(1) The government shall transfer the amount determined by the budget of the relevant special accounts in the education tax under the Education Tax Act from general accounts to special accounts.
(2) The government shall transfer the amount determined by the budget other than transferred money pursuant to paragraph (1) for projects under Article 4 from general accounts to special accounts.
 Article 6 (Borrowings)
(1) Where the budget funds in the special accounts are in short supply, long-term loans may be borrowed to the extent of the amount approved by the National Assembly at the expense of the special accounts.
(2) Where funds in the special accounts are temporarily in short supply, temporary loans may be borrowed at the expense of the special accounts.
(3) The principal and interest on a temporary loan under paragraph (2) shall be repaid in the relevant fiscal year.
 Article 7 (Support, etc. for Local Governments)
(1) Where the Minister Education executes the budget of the relevant fiscal year for the Special Metropolitan City, a Metropolitan City, the Special Self-Governing City, Do, and the Special Self-Governing Province (hereinafter referred to as "City/Do"), he/she shall transfer the relevant budget to the special accounts for education expenses of City/Do to require the relevant City/Do superintendent to organize and execute such accounts.
(2) Each City/Do superintendent shall faithfully perform the project subject to special accounts, and may not use the budget supported under paragraph (1) for any other purpose.
(3) Each City/Do superintendent shall prepare a statement of accounts concerning the supported budget under paragraph (1), and report it to the Minister of Education by April 30 of the next fiscal year.
 Article 8 (Carrying Forward of Budget Expenditures)
Notwithstanding Article 48 of the National Finance Act, any portion of the budget for expenditures of the special accounts that has not been expended during the relevant fiscal year may be carried forward to the following year and used.
 Article 9 (Disposal of Surplus)
A surplus from the settlement of accounts of the special accounts shall be counted as revenue for the following fiscal year.
 Article 10 (Reserve)
The special accounts may appropriate a reserve money in the expenditure budget for extraordinary disbursements outside the budget or disbursements exceeding the budget.
ADDENDA <Act No. 14395, Dec. 20, 2016>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1. 2017.
Article 2 (Term of Validity)
This Act shall be valid until December 31, 2022. <Amended on Dec. 3, 2019>
ADDENDUM <Act No. 16675, Dec. 3, 2019>
This Act shall enter into force on the date of promulgation.