Expenditure on special purpose fund 1. The "General Financial Budget Accounting System" promulgated by the Ministry of Finance in June 1997 set up the "Special Fund Balance" subject to account for the balance of the special fund.

This account is used to calculate the year-end execution results of the special fund revenue and expenditure managed by the general budget accounting.

2. When transferring funds at the end of the year, the financial department will transfer the ending credit balance of the "Special Fund Income" account for the whole year to the credit of the "Special Fund Balance Account", that is, the "Special Fund Income" account will be debited and the "Special Fund Balance" will be credited

"Account; transfer the final debit balance of the "Special Fund Expenditure" account for the whole year to the debit side of the "Special Fund Balance" account, that is, debit the "Special Fund Balance" account and credit the "Special Fund Expenditure" account.

3. The year-end credit balance of the "Special Fund Balance" account reflects the rollover balance of the special fund this year and is transferred to the next year.