As funds with specific purposes, special funds must follow the principles of revenue first and expenditure later, and living within one's means in management and accounting.

Expenditures of special funds shall be managed according to plans, and expenditures shall be handled in accordance with the prescribed purposes and scope of use.

All funds may not be used for other purposes without the approval of the superior authority.

The balance at the end of the year can be carried forward to the next year for further use.