In order to carry out the reconstruction of old military independents' villages, the reconstruction foundation for old military independents' villages is established according to Article 8 of the Statute Governing Reconstruction of Old Military Independents' Villages (hereinafter referred to as "Reconstruction Foundation"). The Guidelines are hereby enacted subject to Article 21 of the Budget Law.

Unless otherwise provided by laws and decrees, the revenue and expenditure, control and application of the Reconstruction Foundation shall be handled subject to the Guidelines.

The Reconstruction Foundation shall be regarded as the special foundation referred to in Paragraph 1(2) of Article 4 of the Budget Law, and the compilation of the budgets of affiliated organizations thereof shall be governed by the Ministry of National Defense.

The source of the Reconstruction Foundation is specified as following:
Subparagraph(1) The payment received subject to the budgetary procedure or from the loans granted by the Reconstruction Foundation;
Subparagraph(2) The income gained after the application of the property of the Reconstruction Foundation;
Subparagraph(3) The income on the interest accruing to the Reconstruction Foundation;
Subparagraph(4) The revenue gained after the application of the Reconstruction Foundation;
Subparagraph(5) The income gained after disposition or operation of the reconstructed premises;
Subparagraph(6) The consideration upon which the land of military independents' villages is expropriated to cope with the public work of tear-down, as well as the reimbursement for the buildings;
Subparagraph(7) The income gained from the contribution relevant to the reconstruction of military independents' villages;
Subparagraph(8) The income gained from the interest accruing from the loan for funds granted to resident military households;
Subparagraph(9) Other relevant income.

The purposes of the Reconstruction Foundation are specified as following:
Subparagraph(1) For the expenditure on the construction amount and development expenses for purchased land;
Subparagraph(2) For the planning and development budgets over the investment in residences and land;
Subparagraph(3) For the relevant expenditure on the control and general affairs of the Reconstruction Foundation;
Subparagraph(4) For the expenditure on such as expenses as the subsidies for moving and rentals payable to the resident military households, as well as the expenses of tear-down of buildings and illegally occupied households, reimbursement, litigation, and compulsory execution thereof;
Subparagraph(5) For the expenses in the interest accruing from the loan;
Subparagraph(6) For the expenses in the subsidy granted for the purchase of new house subject to Paragraph 2, Article 20 of the Statute;
Subparagraph(7) For the expenses in the guidance to the resident military households for applying for loans;
Subparagraph(8) For other expenses in the reconstruction of military independents' villages.

Paragraph(1) The Reconstruction Foundation shall establish the Management Committee of Reconstruction Foundation of Old Military Dependents' Villages (hereinafter referred to as the "Committee"), that shall have 15 commissioners, including a chairperson to be assumed by the Vice Minister of the Ministry and a vice chairperson to be assumed by the Director-General of the General Political Warfare Bureau, as well as the rest commissioners to be assumed by the Deputy Administrative Minister, the Director-General of Strategic Planning Department, the Director-General of the Resource Department, the Director-General of Department of Justice, the Director-General of the Comptroller Bureau, the Director-General of the Bureau of Ordinance, the Deputy Director-General of the General Political Warfare Bureau, and the representatives dispatched by the Ministry of Interior, the Ministry of Finance, the Secretary Directorate General of the Executive Yuan, and the Directorate General of Budget, Accounting and Statistics of the Executive Yuan, the Council for Economic Planning and Development of the Executive Yuan, and the Public Construction Committee of the Executive Yuan.
Paragraph(2) The meetings of the Committee shall be hosted by the chairperson and shall invite the representatives from the special municipality, county, and county-level city governments, as well as professionals and scholars, to attend the meetings. Where the chairperson fails to attend the meetings with causes, the vice chairperson shall host the meetings on behalf of the chairperson.

The missions of the Reconstruction Foundation are:
Subparagraph(1) The agenda related to the property and application of funds of the Reconstruction Foundation;
Subparagraph(2) The agenda related to the revenue/expenditure, control and budget, final accounting of the Reconstruction Foundation;
Subparagraph(3) The issues to be inspected for the application of the Reconstruction Foundation;
Subparagraph(4) The other important agenda related to the Reconstruction Foundation;
Subparagraph(5) The other relevant issues.

To meet the business requirement, the Reconstruction Foundation shall have an executive director to be concurrently assumed by the Deputy Director-General of the General Political Warfare Bureau, and two or three vice executive directors to be concurrently assumed by the staff of the relevant units subject to this Ministry or the other relevant authorities, and shall establish the General Administration Section, Supervision Division, Accounting Division, Construction Management and Planning Division, and Real Estate and Management Division, to be operated by the staff appointed by this Ministry.

No salary payment shall be payable to the commissioners and the staff concurrently assuming the post in the Reconstruction Foundation, provided that the transportation fees shall be payable to the part-time staff other than those appointed by this Ministry pursuant to the relevant requirements.

The control and application of the Reconstruction Foundation shall focus on profitability and security. The deposit account of the Reconstruction Foundation shall be handled according to the National Treasury Law and other relevant laws.

In order to meet the business requirement, the Reconstruction Foundation shall purchase the government bond, treasury bond or other treasury bill.

The Reconstruction Foundation shall conduct the budgets preparation and execution, and prepare the final statement, subject to the Budget Law, Accounting Law, Final Accounting Law, Audit Law and relevant laws.

The Reconstruction Foundation shall establish an accounting system to process its accounting affairs subject to the relevant requirements.

Where the annual statement of the Reconstruction Foundation shows any surplus, the Reconstruction Foundation shall expropriate the surplus as a reserve fund subject to the budgetary procedure, or dispose of it as undistributed surplus.

The final accounting shall be conducted upon the closing of the Reconstruction Foundation. The surplus benefits shall be allotted to the national treasury.

The Guidelines shall be enforced as of the date of promulgation.