To inform you that the years of service of civil servants who previously served in the Irrigation Associations before their transformation into government agencies, as well as in administrative corporations, can be counted towards their civil servant leave entitlement.

Explanation:
1. In accordance with the Ministry of Civil Service's letter No. 1105404525 dated December 15, 110, with a copy of the original letter attached.

2. According to Article 12 of the Water Conservancy Act and Paragraph 1 of Article 2 of the Administrative Corporation Act, Irrigation Associations before their transformation into government agencies, and administrative corporations, are public legal persons established by the central competent authority to perform specific public affairs, possessing public legal capacity. The work performed by their personnel is the same as that performed by personnel serving in government agencies (institutions) or public schools, which is the performance of public affairs. Therefore, for civil servants who previously served in Irrigation Associations before their transformation into government agencies, and in administrative corporations, their years of service, if full-time and exclusive, can be counted towards their civil servant leave entitlement when calculating their leave days by their serving agency, starting from January 1, 111.