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From 2002 to 2015, lottery surplus allocated to local governments for social welfare expenditures has for up to 171.8 billion and 62.42 million NT dollar. Lottery tickets have been issued for many years, many scholars and civil society groups continue to challenge the biased use of lottery surplus, while the central government was modifying the related laws and regulations to eliminate the drawbacks of the management and operation of lottery and to effectively regulate the organization. However, most local governments emphasized on consumption expenditure and cash payments and have yet to fulfill the various welfare care, resulting in the lottery surplus was still used either in the scope of non-social welfare, or in areas of social welfare support for the non-statutory benefits or allowances in cash funds, or in alternative sources of official budget, or in policy projects which were supposed to be designated by central budget through general subsidy, and the lottery surplus was not used actively and the usage information was not open and transparent. And empirical analysis lottery surplus used for disabilities, children and youth welfare between county and city governments; under a significance level of 0.05, a difference exists between North, Central, South, East and outlying islands expenses, which affects the balanced development of social welfare.
This study suggests that there are ways to improve the use of local welfare lottery surplus, which are described as follows:The central authorities should effectively assess the appropriate scope of application and positive and appropriateness of management mode, ensure that earmarked purposes, urge local governments to follow the statutory requirement, urge local supervision mechanism to be carried out in laws and regulations, and strengthen the assessment for open and transparent usage of public welfare lottery surplus, so as to enhance the lottery surplus efficiency.
The objective of the study is to get the attention of the community for the management and performance of welfare lottery surplus, and the lottery surplus has been accumulated quite a large sum of money. People from all walks of life supervise the use of public welfare lottery surplus, enhancing its effectiveness. We also hope that local governments can utilize the allocated lottery surplus appropriately, spread the love to those who needed, promote the effective use of social welfare resources, and achieve the original intention of helping the vulnerable groups and injecting financial resources to social welfare.
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