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Regulations for the Custody and Utilization of Revenues and Expenditures of the Operation Fund of the Pharmaceutical Plant of Controlled Drugs
1.中華民國九十年九月二十七日行政院（90）台孝授三字第 07515 號令 訂定發布全文 12 條；並自發布日施行 2.中華民國九十九年八月十七日行政院院授主孝三字第 0990005022A 號 令修正發布名稱及全文 11 條；並自九十九年一月一日施行 （原名稱：管制藥品管理局製藥工廠作業基金收支保管及運用辦法；新 名稱：管制藥品製藥工廠作業基金收支保管及運用辦法） 中華民國一百零二年七月十九日行政院院臺規字第 1020141353 號公告 第 2 條所列屬「行政院衛生署」、「行政院衛生署食品藥物管理局」 之權責事項，自一百零二年七月二十三日起分別改由「衛生福利部」、 「衛生福利部食品藥物管理署」管轄 3.中華民國一百零二年十二月十九日行政院院授主基營字第 1020201299A 號令修正發布第 2、5、9、11 條條文；並自發布日施行
資料來源：全國法規資料庫（ChOrder.json，版本 2026/7/24 上午 12:00:00）・政府資料開放授權
The Operation Fund of the Pharmaceutical Plant of Controlled Drugs (hereinafter referred to as the “Fund”) is established for the purpose of handling the import, export, manufacture, quality control, sale, custody and research on the manufacturing methods of controlled drugs, and these Regulations are adopted according to Article 21 of the Budget Act.
The Fund is classified as the Special Fund, which is specified in Subparagraph 2 of Paragraph 1 of Article 4 of the Budget Act, with the budget compiled under a subordinate unit. The Ministry of Health and Welfare (hereinafter referred to as the “Ministry”) shall be the competent authority for the Fund, and the Food and Drug Administration of the Ministry is the regulatory agency.
1The sources of the Fund are as follows:
21. The money appropriated by the government according to budgetary procedures.
32. The income from the sale of products and the provision of services by pharmaceutical plants.
43. The income from the interests of the Fund.
54. Other relevant income.
1The Fund is used for the following purposes:
21. The expenditure on the production and sale of products and the provision of services by pharmaceutical plants.
32. The expenditure on the marketing, management, general affairs and research and development of products.
43. Other relevant expenditure.
The profitability and security of the custody and utilization of the Fund shall be emphasized, and the saving of the Fund shall be governed by the Government Treasury Act and other relevant laws and regulations.
The Fund may be used to purchase government bonds, treasury bills or other short-term instruments for the needs of business operations.
The compilation and execution of budget and the compilation of final account in relation to the Fund shall be governed by the Budget Act, Accounting Act, Financial Statement Act, Audit Act and other relevant laws and regulations.
An accounting system shall be adopted to handle the accounting matters of the Fund as required.
The surplus, if any, existing in the annual final account of the Fund shall be allocated as required.
The Fund shall be settled upon the closing of the Fund, and the remaining rights and interests of the Fund shall be reverted to the national treasury.
1These Regulations shall take effect on January 1st, 2010.
2The amendments to these Regulations shall take effect on the date of promulgation.