2025 Academic Year, 1st Semester — Important Notes on the Reimbursement Schedule for Higher Education SPROUT Project Funds:

1. Main Ledger – Progress of Actual Expenditure Rate (based on the accounting system data at 8:00 a.m. on the day following each inspection date):

(1) Actual Expenditure Rate = (Actual Expenditure + Reviewed Amount) / Approved Amount [Approved Amount = Initial Approved Amount + Adjustments from Project Modifications or Fund Transfers]

(2) The Accounting Office shall uniformly reclaim the unspent balance from units whose expenditure rates fail to meet the required level as of each inspection date.

2. Inspection Date	Innovative Teaching Projects of Teaching Units
   November 5	All receipts dated on or before October 31 must be fully reimbursed. Late submissions will not be processed.	Reimbursement for receipts before October.
   December 10	All receipts dated on or before November 30 must be fully reimbursed. Late submissions will not be processed.	Reimbursement for receipts before November.

3. Budgets of Each Program

   Teaching Program	Budget / Project	Reimbursable Items
   1. Participatory Teaching	10,000	Case materials / handouts / consumables and other teaching-related expenses
   2. Industry Expert In-Class Teaching (SDG-related Topics)	2 credits: 8,000 3 credits: 12,000	Expert hourly rate: 2,000 per hour
   3. Implementation of Zuvio/TranClass System	5,000	Teaching materials / handouts / consumables and other teaching-related expenses
   4. Simulation-Based Decision-Making Teaching System	5,000	Teaching materials / handouts / consumables and other teaching-related expenses
   5. ESP / EAP Course Subsidies	10,000	English journal reading and presentation (8 weeks or longer) and other teaching-related expenses

Guidelines for the Use of Higher Education SPROUT Project Funds (Ministry of Education Link)