To inform you about the case of whether children's education subsidies can be applied for when civil servants' children are enrolled in university or college programs that are planned as integrated bachelor's and master's degrees, and they simultaneously hold dual enrollment status for both bachelor's and master's degrees.

Explanation:
1. In accordance with the letter from the Directorate-General of Personnel Administration, Executive Yuan, dated May 23, 113, with reference number 11340010171, and enclosing a copy of the original letter.

2. According to the provisions of Note 1 and Note 7 of "Table 9: Children's Education Subsidies" attached to the "Regulations Governing the Payment of Salaries and Allowances for Civil Servants and Military Personnel," children of civil servants and military personnel who are enrolled in government-accredited public or private universities, colleges, or lower educational institutions (from elementary school upwards) may apply for children's education subsidies according to regulations. The application is based on the prescribed duration of study for each level of schooling. If there are instances of transferring schools, changing majors, re-taking exams, repeating a grade, or re-studying, subsidies will no longer be provided for the same grade level within the same educational system.

3. If a civil servant's or military personnel's child is enrolled in a university or college program planned as an integrated bachelor's and master's degree within the prescribed duration of study, and holds dual enrollment status for both bachelor's and master's degrees, they cannot apply for children's education subsidies for semesters in which they are pursuing master's program coursework and only paying master's program tuition and fees. However, for other semesters within the prescribed duration of study where they are taking bachelor's program courses and paying bachelor's program tuition and fees, they may still apply for children's education subsidies according to regulations.