NATIONAL CHIAO TUNG
UNIVERSITY FUNDING
AND IMPLEMENTATION
CONSIDERATIONS OF
ADVOCACY PROGRAM
Accounting
Department’s
Report
1
GENERAL FUNDING AND
IMPLEMENTATION
CONSIDERATIONS (INCLUDING
SUBSIDIES AND TOP UNIVERSITY
PLAN)
ACCOUNTING DEPARTMENT THIRD GROUP’S REPORT
2
REPORT OUTLINE
1. General funds disbursement and common
considerations
2. Grant program funding considerations
3. Top university project funding considerations
4. Commissioned by the Ministry of Education
Grants and Funds Allowance Operational
Guidelines
3
GENERAL FUNDS DISBURSEMENT
AND COMMON CONSIDERATIONS 1
Application for disbursement of funds should identify the
existence of a budget, in accordance with the Government
Procurement Act. Our university’s procurement case, table of
responsibilities, hierarchical list and prescribed procedures are
not made with the intent to evade the Government Procurement
Act but to handle batching.
Funding verification should indeed be handled by “ Expenditure
Vouchers Processing Keypoints” regulations with each employee
applying to the department for payment. Payment will be made
in good faith on presentation of vouchers, in case of nongenuineness, applicant will in fact bear full responsibility.
4
GENERAL FUNDS DISBURSEMENT AND
COMMON CONSIDERATIONS 2
In order to dispel doubts, all procurement needs for the same
purpose or for the same budget accounts should be merged and
not deliberately divided into less than NT$100,000 amount so as
to deal with manufacturers directly.
While different standards apply in different places, different
conditions are set by different vendors for the same project.
When purchasing units apply for reimbursement with the
General Procurement Services they have to be sharp in their
reasons and invoices so as to avoid documents going back and
forth, thus delaying payment.
5
GENERAL FUNDS DISBURSEMENT AND
COMMON CONSIDERATIONS 3
In case where payment exceeds NT$10,000, it should be dealt in accordance
with method for vendors or legitimate payees. Under exceptional
circumstances, cash advance can be made by relevant personnel or personal
cash payment by credit card (for amount below NT$10,000) can be accepted,
with prior consent of unit supervisors. After verification and approval, you are
invited to submit a [Requisition for Refund of Self-Disbursed Payment].
Write off funds are categorized under Equipment and Intangible Assets, Nonconsumables and Specific consumables. Please follow the relevant provisions
of the Office of General Affairs, Division of Property Management’s and fill
in the [Assets (goods) Additional Form] and with the supervisor’s approval
submit to the Division of Property Management (for related operational
information check the Division’s website).
6
GENERAL FUNDS DISBURSEMENT AND
COMMON CONSIDERATIONS 4
Hiring staff fees and reimbursement list shall be submitted with
the expenditure authorization attached, as per the case, initially
to the Cashier’s Office and the Personnel Office, these relevant
departments for approval.
Filing a request for reimbursement of temporary staff wages,
you must specify the work duration and the pay standards. Attach
the temporary wages sheet or time records table, with details
such as name of temporary staff, starting time, ending time,
number of hours worked, job description and so on. Send for
supervisor’s approval and submit to competent department such
as Cashier’s Office for approval.
7
GENERAL FUNDS DISBURSEMENT AND
COMMON CONSIDERATIONS 5
Inviting experts and scholars to attend meetings, keynote speeches and
lectures delivered by external lecturers are to be handled as per
[University’s Agencies Attendance Fees and Remuneration Main Points]
and [Government Employees’ Travelling Expenses and Lectures
Remuneration Rules] .
Inviting foreign personalities to come to Taiwan as recommended by the
Executive Yuan’s [Each agency to hire foreign consultants, experts and
scholars to work in Taiwan highest standard pay table] approval. Their
remuneration to include living expenses (such as accommodation) and
exclude repeating lecture fees, consultancy fees, examination fees, living
and other expenses.
8
GENERAL FUNDS DISBURSEMENT AND COMMON
CONSIDERATIONS 6
Royalties, Review fees payment to be handled by [University’s
Agencies Attendance fees and Royalties Main Points] and
specify payment standards and amount. Request for
reimbursement of review fees, please attach review remarks and
if inconvenient, please explain.
To audit and write off funding go to Accounts Online and use the
system to make operations. Choose and tick the correct category
options, note the requisition number. If amount is correct, no
need to make any change to the system, so as not to affect
payment operations.
For business travel expenses, please follow the domestic and
foreign travel disbursement regulations.
9
GENERAL FUNDS DISBURSEMENT AND
COMMON CONSIDERATIONS 7
Domestic business travel reimbursement main points have been
revised:
 New amendment to the「Domestic Business Travel
Reimbursement Main Points」effective as from Year 103 Month
7 day 7 (that is July 7th, 2014). If during a mission, the travel
period crisscrosses both provisions, then each provision will
apply to its respected period.
Travel expenses include transportation, lodging and incidentals:
「food expenses」to be deleted。
Incidental expenses: Amended to NT$400 daily as reimbursed
amount.
10
GENERAL FUNDS DISBURSEMENT AND
COMMON CONSIDERATIONS 8
Domestic Business Travel Reimbursement Main Points
Amendment Description:
Transportation expenses include: travel itinerary by plane, highspeed rail, ship, car, train, MRT and others. Reimbursement to be
provided based on submission of supporting documents like rail
and ship tickets or boarding pass stubs.
All public and private vehicles arriving to the region, except
those for business needs and have received the agency’s approval
cannot apply for reimbursement of taxi fares.
11
GENERAL FUNDS DISBURSEMENT AND
COMMON CONSIDERATIONS 9
Domestic Business Travel Reimbursement Main Points Amendment
Description:
Accommodation Fees: Business places located more than 60
kilometres away from the agency’s and those staff who have
effectively been accommodated must after verification, be
reimbursed according to their ranks and the provisions of the
standard amount.
Accommodation Fees daily limit: Executive officers: NT$2,200,
Senior officers: NT$1,800, Associate officers: NT$1,600
Delete the Accommodation fees original rule「Failed inspection- to
be refunded half amount, as per provisions」
12
GENERAL FUNDS DISBURSEMENT AND
COMMON CONSIDERATIONS 10
Foreign Travel Allowance Optional points to note:
 Senior officers, grade 12 and above are to travel in Business
class or equivalent, remaining staff to travel by Economy class.
Cost of living: Daily amount apportioned as follows: 70% for
accommodation, 20% for food and 10% for miscellaneous
expenses.
Those who do not get the three meals - breakfast, lunch and
dinner can use respectively 4%,8%,8% of cost of living
expenditure to calculate and make up for these meals. On the day
of return to the country, use 30% of local cost of living
expenditure to calculate that day’s allowance.
13
GENERAL FUNDS DISBURSEMENT AND
COMMON CONSIDERATIONS 11
Foreign Travel Allowance Optional points to note:
For the tickets part, the following documents should be
submitted:
1.Ticket stub, or e-ticket.
2. International air ticket or travel agency’s single payment
receipt or other proof of fare payment.
3. Boarding pass stub or proof of sufficient funds to travel
overseas, photocopy of passport or airline’s flight proof.
Staff travelling expenses during a mission should be calculated
using local date and time.
Before leaving for mission, staff who has not yet bought forex
can one day (or more) prior to departure go to Bank of Taiwan,
which trades US dollars on the spot. Can be used for eventual
reimbursement.
14
GENERAL FUNDS DISBURSEMENT AND
COMMON CONSIDERATIONS 12
★
Foreign Travel Allowance Common Errors:
1.Not attached: application to go overseas, ticket stub or boarding pass stubs,
travel agency’s payment receipt or proof of tickets to purchase, currency
exchange memo or one day before travelling rate of exchange, foreign airlines
application form, foreign travel insurance original receipt and so on.
2. Not described： Date, grade, the car sent, B & Bs, travel subject, location,
cost of living’s calculation, travelling staff’s signature.
3. Exceeding limit: transportation costs, living expenses abroad (on airplane
night breaks and home return same day cost of living: 70% off).
4. Incorrect amount or unapproved modified parts.
5. Not reviewed by Personnel Office (excluding students and foreign
personalities)
15
GENERAL FUNDS DISBURSEMENT AND
COMMON CONSIDERATIONS 13
When each unit is planning any type of meetings, workshops,
training seminars (learning), it must be handled in accordance
with [The Ministry of Education’s affiliated universities
organization of conferences, workshops and training seminars
(learning) related measures and improvement plan].
★COMMON ERRORS:
1.In need of external venues but have not obtained prior approval
or have not applied for priority of use in case of suitable venues.
2. Personally handling of procurement involving more than
NT$100,000, thus violating the Government Procurement Law
and going against the procedures prescribed in the Statement of
responsibilities in the University’s procurement case.
16
GENERAL FUNDS DISBURSEMENT AND COMMON
CONSIDERATIONS 14
Each unit handling university policy and advocacy advertising should
indeed “implement the principles of Article 62-1 of the Budget Act”
and apply “The government’s agencies policy and advocacy
implementation considerations.”
In accordance with the provisions for marked advertising methods,
they should be clearly identifiable. The font size of the word
“advertising” should be proportionately appropriate. As to how
broadcast media should handle the end of an advert is either:
“The above advertisement has been provided by XX agency” or
“The above is XX agency’s advertisement” with their related wordings.
To simplify the administrative work, please attach your
requisition, fill and sign the “NCTU policy and advocacy
advertising execution list”, to facilitate budget implementation
and management control.
17
PROJECT SUBSIDY AND FUNDING CONSIDERATIONS 1
 Each project’s subsidy is provided as approved or as per contract
contents. Unplanned or unrelated expenses to the project must not be
included in the project’s budget and must be handled in accordance with
the university’s administrative procedures.
 The receipt or invoice should bear a date during which the project was
being executed (excluding the Ministry of Education’s special
provisions).
 The transfer and summary report of the subsidy should be handled in
accordance with the provisions of each grants authority.
 To execute the project, please note and understand what the Ministry of
Education has forwarded [University and College teachers while
handling project subsidy and specific important matters and dispelling
doubts] and [University and College teachers implementation plan to
clear out doubts].
18
PROJECT SUBSIDY AND FUNDING CONSIDERATIONS 2
The duty of the Ministry of Education is to push those
recipient agencies, universities or groups to do their jobs. In
addition to the personnel working as lecturers, based on the
provisions for hourly fees payment for lectures, they cannot
be paid attendance fees, royalties, examination, work,
introductory, consultancy, visiting and appraisal fees. But for
those who work for longer hours and after due verification by
the agencies, they are to be paid overtime, from the annual
subsidy.
The Ministry of Education (MoE) grant program for staff
costs except with the consent of the MoE or because of salary
adjustment policy will be adjusted as per relevant provisions
of the law and in case of insufficient funds, it may be
included in the calculation. Otherwise, subsidy will not apply..
19
PROJECT SUBSIDY AND FUNDING CONSIDERATIONS 3
In recent years, the Higher Authorities have been checking
for missing funds and losses:
Student part-time work fees are inconsistent with the
standard provisions.
Attendance fees and travel expenses to attend meetings are
not attached, the conference registration records are not
consistent with the provisions.
Support for work-study fees. There was a situation where
once payment for 9 or 11 months were paid. Since this
incident involved individual rights and in order to avoid
delay in payment, it was subsequently decided to review the
subsidy application, its use and its time limit.
Plan to purchase equipment and operations planning system
are to be implemented. Need to determine if the plan is still
required for the project, then proceed with review according
to deadline.
20
PROJECT SUBSIDY AND FUNDING CONSIDERATIONS 4
In recent years, the Higher Authorities have been checking for
missing funds and losses:
According to [The Ministry of Education (MoE) grants and
commissioned funds disbursement operating guidelines]
regulations: the disbursement of subsidies and project
payments, in addition to petty cash payments below the limit
advanced by the relevant personnel, the rest should be paid
direct to the payee. It should not be cashed by the program
director or agency personnel and re-transferred. If amount
exceeds the petty cash limit, it shall be advanced by the
program director. Kindly review and improve.
21
Notes 1 for Funding of "The Aim
for the Top University Project"
The request and issuance, use and
audit of the funds shall be in
accordance with the principles of
the "Project" (revised on July 31st
2012).
For any uncovered topics, please
refer to the operating guidelines
on grants and audits and summary
commissioned by Ministry of
Education (revised on August 2nd
2013) and other related regulations.
22
Notes 2 for Funding of "The Aim for the
Top University Project"
The funds shall not be used for the following items:
Land acquisition and the construction of facilities for the
subsidiary, division, branch campus and science park.
The construction that has obtained the approval of Executive Yuan
and is promised to be paid for by school's endowment funds.
Seismic retrofitting for buildings, self-liquidating buildings
and facilities for the added project, sports facilities and
cafeteria.
Handling fees, school management fees (including utilities,
telephone, fuel and the maintenance for general administrative
equipments) and internal site fees for the project.
Attendance, royalties, examination, operating expenses,
introduction, consulting and overtime for the internal staffing
fees of the organization.
Scholarship offers for recruiting.
23
Notes 3 for Funding of "The Aim for
the Top University Project"
For foreign guests invited to Taiwan shortterm for the project, the payment standards
shall be based on the following
regulations:
For the foreign consultants, experts and
scholars invited to Taiwan who are paid
under the highest standard by various
agencies of the Executive Yuan and the audit
and payment on the operating guidelines
regarding the technical guest experts
recruited by Ministry of Science and
Technology, lecture, consultation,
examination, consulting and daily expenses
fees shall not be paid additionally if the
their payments already include remuneration
and living expenses.
24
Notes 4 for Funding of "The Aim for the
Top University Project"
Procurement for this project shall be handled
in accordance with the Government Procurement
Act. For the purchase case that is more than
NT100,000, please submit it to property
management first to facilitate budget control.
For the building facilities or equipments paid
for by the funds of this project, the scope
and content of the expense and the relevance
to the project shall be clearly described,
together with the plan that is usually
classified under or the corresponding project
item.
A case shall not repeatedly apply for subsidy
from different units under the same division.
25
Notes 5 for Funding of "The Aim for the
Top University Project"
Based on the recommendations from Executive
Yuan and the National Audit Office of the
Control Yuan, the fund under the capital
category shall not be used to pay for
administrative or general purpose items
(such as computer, printer, microphone, fax
machine, air conditioner, ventilator,
digital camera, wireless microphone and
projector). If they are designated for
improving the quality of teaching, research
or other special purposes, the details
shall be clearly stated on the write-off of
the purchase (including the reason for
purchase, the organization that uses them
and the location, etc).
26
Operating guideline 1 on grants and
audits and summary commissioned by
Ministry of Education
Background of the amendment on August 2nd 2013: Frequent controversy on
research funding
Case 1: A professor from XX university declared domestic travel fee to
carry out research plans commissioned by Ministry of Education. Did not
show up on site in real and yet asked the student researchers to fill out
relevant information collected from the business travel site and the
interviews to request for business travel fees. The local prosecutor's
office prosecuted the case based on the crime of fraud. Sept. 2nd 2009
on United Daily News.
Case 2: A professor from XX university was suspected of asking the research
assistant to collect accounts from the relatives and report them as workstudy students or temporary workers to conduct paycheck fraud within the
research grant. The professor asked the research assistant to withdraw
the pays and turn them to her for the flexible use of the fund. When the
research assistant left the job, the professor still continued filing for
the pay to pocket the profit. The professor also asked the student to be
a babysitter and tutor and covered the payment by using the salary for
the research assistant.
The local prosecutor's office prosecuted the
case based on the crime of fraud and forgery. March 25th 2010 on United
Daily News.
Case3: A professor from XX university was suspected of filing the names of
her sister, husband and daughter as research assistants to earn monthly
payment. Taipei Investigation Bureau was investigating. April 6th 2010
Liberty Times.
27
Operating guideline 2 on grants and
audits and summary commissioned by
Ministry of Education
Example 4: The case of Yuan-Lin March 27th 2012
Liberty Times
28
Operating guideline 3 on grants and
audits and summary commissioned by
Ministry of Education
Review Results on Research Funds:
Problem Analysis
Amend the regulations on the reporting
Flexible use of a certain amount of the
29
Operating guideline 4 on grants and
audits and summary commissioned by
Ministry of Education
System problem:
1.Some items cannot be written off.
2.Inconsistent standards
3.Procedures or regulations for plan changes are too cumbersome
4.Delay on plan approval
5.Did not consider the fund needs before and after the plan implem
6.Difficult to determine the reasonable amount for subsidy
30
Operating guideline 5 on grants and
audits and summary commissioned by
Ministry of Education
Amend the requirements on financial statement re
Relax the grant items
Relax the rules and simplify the
change process
Improve the efficiency of fund use
Others
31
Operating guideline 6 on grants and
audits and summary commissioned by
Ministry of Education
Relax the grant items
•Internal site fees: If the fees
are collected for the use of
site for the plan, the subsidies
are provided.
•Internal utilities, telephone and
others: Subsidies are provided for
the items needed for supporting the
policies of the Ministry.
32
Operating guideline 7 on grants and
audits and summary commissioned by
Ministry of Education
 Relax the rules and simplify the
change process
• Remove the mandatory requirements on filling out
"Procurement List of Buildings or Equipments
Granted (commissioned) by Ministry of Education"
• Current expenditure not for the multi-year
program moved to the capital expenditure is to
be processed in advanced following the internal
administrative procedures and reported to the
Ministry before the year end.
• Except for the designated project grants, the
absorbing of items for secondary purpose is to
be handled by the internal administrative
procedures, not needing to apply for plan change.
33
Operating guideline 8 on grants and
audits and summary commissioned by
Ministry of Education
 Improve the efficiency of fund use
• Every university and college adopt the regulations
on flexible use of funds.
• Update the funds that need to be transferred quickly.
For the ones that are not implemented, consider
cutting or stopping the subsidy.
• Update the necessary expenses related to the plan
one month before and after the plan period. For the
expense that does not require processing the use
propose, it shall still be written-off following the
internal administrative procedures after describing
the reasons.
• For exceptional cases, follow the internal
administrative procedures to borrow or pay the items
in advance.
34
Operating guideline 9 on grants and
audits and summary commissioned by
Ministry of Education
Others
• Authorities under Ministry of Education are
to follow this note.
• The payment for the adjunct job of a fulltime assistant is limited to NT10,000 per
month.
• A full-time assistant working on different
projects under Ministry of Education can
receive the annual bonus prorated based on
the total months worked.
• Budget planning of 2nd generation NHI
supplementary premiums
35
Operating guideline 10 on grants and
audits and summary commissioned by
Ministry of Education
Others
• Relax the standards on work-study wage payment:
Capped at 1.2 times the minimum wage in
accordance with the current Labor Standards Act.
However, if the university and college can issue
payment based on their regulations if they have
set the work-study wage.
• Equipment usage fees shall be filed for the
sharing of equipment or software usage fees.
• Miscellaneous is to be reclassified under
operating expenses and remove the
restrictions on filing ratio.
• Revise the calculation on administrative
fee and raise the ceiling to NT$600,000.
36
Operating guideline 11 on grants and
audits and summary commissioned by
Ministry of Education
use of a certain amount of the funds
According to the letter "Yuan Tai Ke Zhi" No. 1010058107
released by the Executive Yuan on October 8th 2012 and the
letter "Tai Chiao Hui Zhi" No. 1020006216 released by the
Ministry of Education on January 9th 2013,
Objects: Every university and college
Applicable plan: Applicable to the research-oriented
technology program and "The Aim for the Top University
Project" or the plans regulated by Government Research
Bulletin (GRB)
37
Operating guideline 12 on grants and
audits and summary commissioned by
Ministry of Education
For any needs of additional funds during the project
implementation, the flexible fund amount is not to be
adjusted in consideration of simplifying administrative
work.
The use of expenditure for the flexible fund related to
the transportation, banquet and gifts for the visiting
guests or international exchange shall follow the
regulations of the Executive Yuan, other than the items
below, if the laws involved is in consistent with the
requirements of the Executive Yuan.
Organizations involved in the implementation of granted
or commissioned project shall obey the rules of items
that are not to be expended, except for the relaxed items
regulated by the original expenditure.
38
Operating guideline 13 on grants and
audits and summary commissioned by
Ministry of Education
Items of flexible expenditure not limited by the
rules of the Executive Yuan
(1) Attendance, royalties, examination fees: Personnel
from the same school providing support to the
consultation of relevant meetings or documentation and
review of information are to be paid with attendance,
royalties and examination fees. They are considered as
external experts and scholars, and not considered as the
responsibilities and duties as professors.
(2) Taxi fare, fuel, tolls and parking fees for domestic
travel: The "emergency public service" that are difficult
to determine, such as far-away field study, late night
overtime, delay, equipment limitation of research
experiments and many variables in the behavioral
observation and sampling time. Or any issues that are
described using "emergency public service" and that
driving their own vehicles has become a norm.
39
Operating guideline 14 on grants and
audits and summary commissioned by
Ministry of Education
Items of flexible expenditure not limited by
the rules of the Executive Yuan
(3) The purchase of postal vouchers: To improve
the willingness of interviewees and respondents,
the questionnaire for academic research or
field study are allowed to provide postal
vouchers as feedback gifts.
(4) Lecture hourly fee: Personnel from the same
school providing support to speeches related to
the project that is not the job of the
professor, they are considered and paid as
external experts. The hired number of scholars
multiplied by NT$1600 is taken as the expended
flexible fund.
40
Operating guideline 15 on grants and
audits and summary commissioned by
Ministry of Education
The write-off of flexible
expenditure
1.Handled in accordance with the internal procedures of the organizations carrying out the
2.Submit original certificate in accordance with the rules of handling expenditur
3.File and report the actual expenditure
4.Project director is responsible for the authenticity and rationality.
41
Execution and Guideline of
Commissioned Project Budget
(Including NSC Project)
Report by The 1st Division, Accounting Office
42
Agenda
1.Execution and Guideline of Project Budget
2.Kep Advocacy for Management Guidelines
for The Disposal of Expenditure Voucher
3.Financial Responsibilities Held by Budget
Executors
43
Execution and Guideline of
Project Budget
Newly

Approved Projects
After signing the contract with the commissioned authority
(institution), the following information shall be attached and
approved for the establishment of the project as well as the handling
of the subsequent verification procedures.
1
Cooperative-education Projects Form
2
Approved Documents, Contracts/Budget Lists
3
Reminder for Execution of Project of Teachers in Universities and Colleges
(Website of Division of Research and Planning, Office of Research and Development)
★Please fill in Cooperative-education Projects Form and Reminder for Execution of Project of
Teachers in Universities and Colleges for the verification based on the school procedures as soon as
possible after the contract of NSC projects is signed by Division of Research and Planning, Office
of Research and Development.
44
Guideline of Project-Expenditure
Principle 1
 NSC
Projects of Case Studies:
 Operating
Expense:
1.Research Manpower: Disbursed monthly based on the limited amount listed
in the guideline and approved list of NSC subsidies for contracted
assistants in projects of case studies
2.Consumables, Articles and Miscellaneous: Disbursed within the limited
amount listed in the approved list according to the actual needs and
governmental policies.
 Research
Equipment Expense: Equipment and limited amount
listed in the approved list.
 Domestic
and Overseas Travel Expense: Types and limited
amount of overseas travel listed in the approved list.
★Disbursement on subsidized items listed according to the contract and in the approved list shall be stamped by the
investigator. (Article 2 of Handling Principles of NSC Subsidized Budget on Projects of Case Studies)
45
Guideline of Project-Expenditure
Principle 2
General
Commissioned Research Projects:
Conform
to regulations set up by commissioned
authorities (including private enterprises)
and standards listed in the budget list of
the contract.
★Do
not misuse the regulations
For example: Scientific projects of Ministry of Economic Affairs
shall be complied with regulations and standards of NSC projects
of case studies.
46
Guideline of Project-Use and Change of
NSC Projects of Case Studies 1
Addition
 For
the added items which are not approved originally,
their budget may be diverted from other items (such as:
Added research equipment expense) with the prior approval
of NSC.
 Added
research equipment expense with the limited budget
under NTD 50,000 may be changed through the school
procedures without being reported to NSC.
Change
 The
change
subsidized
procedures
subsidized
assistants
of uses of expenditure under the same
item may be handled through the school
in advance and adjusted under the same
item (such as: The employment of full-time
is changed to that of part-time assistants).
47
Guideline of Project- Use and Change of NSC
Projects of Case Studies 2
 For
expenses of postdoctoral researchers, the remaining
balance shall not be adjusted for other purposes.
 The
change of research equipment expense with the unit
price of the equipment exceeding NTD 500,000 shall be
registered in the online system of NSC.
Use
 Cumulative
item of inflow and outflow＞50% of the
item in the total project Prior approval by NSC.
★Research equipment expense and domestic and overseas travel expense, which
haven’t been used, changed or spent, shall be repaid to NSC.
(Article 3 of Handling Principles of NSC Subsidized Budget on Projects of Case
Studies)
48
Guideline of Project-Use and Change
of General Project Budget
 Please
submit the document or report for school’s
approval in advance based on regulations of
commissioned authorities (including private
enterprises).
 Please
attach the letter of approval from the school
or the copy of letter of approval from the
commissioned authority (including NSC) when handling
the verification.
 Please
report to the commissioned authority
(including private institutions) for approval before
the deadline when the executing deadline of the
project is postponed.
49
Guideline of Project-Budget Closing
Schedule 1
 NSC
Projects of Case Studies

According to the regulations of NSC, the budget shall be closed within 3 months
after the executing deadline of the project is due. For example, the project is
due on July 31, 2014, and the budget shall be closed by October 31, 2014.

Vouchers of each project shall be arranged according to regulations of NSC
before the handling of budget closing. To close the project smoothly, please
submit vouchers which should be reimbursed for verification as soon as possible
within one month after the deadline of the project.
For Example: August 1, 2013 to July 31, 2014
Invoice Deadline＜July 31, 2014
★The management fee shall be repaid or deducted according to regulations of NSC if the budget fails to
be closed within the regulated deadline.
(The school has set up relevant management measures. Please contact Division of Research and
Planning, Office of Research and Development.)
50
Guideline of Project-Budget Closing
Schedule 2
 Other
Subsidized Projects of NSC (Talent Recruitment,
Interviews, etc.)
 Talent
Recruitment Projects of NSC: The budget shall be
closed within 2 months after the deadline of the project
is due.
 Other
Subsidized Projects of NSC: Please handle the
closing based on the schedule regulated in the approved
document of NSC.
 Other
Cooperative-education Projects
 Please
handle the closing based on the schedule regulated
in the contract of commissioned authorities (including
private enterprises).
51
Guideline of Project- Budget Closing of
NSC Projects of Case Studies
Ensure
all vouchers and administrative fees are
verified (with voucher numbers).
Please
attach the following documents while
applying for the budget closing:
1
Application Form of NSC Closing Proposals & Allocating Budget Balance (Website of Accounting Office)
2
Form of Changes for Use of Expenditure on NSC Subsidized Projects of Case Studies
Note: Form of Changes for Use of Expenditure shall be submitted if any change occurs
when the project is prepared for closing (Article 3 of Handling Principles of NSC
Subsidized Budget on Projects of Case Studies).
52
Guideline of Project- Flexible Budget of
NSC Projects of Case Studies
 Uses
of Expenditure on flexible Budget are as below:

Transportation Expenses (such as: Taxi expenses, gas expenses, tolls
and parking expenses).

Attendance fees, speakers’ fees and examination fees of personnel
from authorities who have participated in the related projects
(excluding relevant personnel inside the projects)

Entertainment expenses of dining, gifts, and international exchanges
for foreign guests.

Postal coupons needed by questionnaire surveys.

Compensation for foreign consultants, experts and scholars invited to
Taiwan.
Source: Website of NSC - Q&A session regarding projects of case studies
53
Guideline of Project- Audit Flaws of
Higher Authority in Recent Years 1

Names of items noted on the invoices have been not complied with the
content of actual purchase.

Items outside the subsidized scope of the projects have been listed.

Expenditure outside the executing duration of the projects has been
listed.

Training expenses for non-related personnel of the projects have been
listed.

Any compensation outside the investigating fees or working
compensation of principal investigators, co-principal investigators
and related personnel of the projects has been listed.

Failure in handling procurement in accordance with regulations and
procedures of Government Procurement Law.
54
Guideline of Project- Audit Flaws of
Higher Authority in Recent Years 2
 Research
Equipment:
 Have
purchased equipment outside the approved equipment expenses
of the projects, and have failed to handle the change of equipment
according to regulations.
 Have
centralized the purchase right before the executing deadline
of the project.
 Have
purchased a great amount of computer appurtenances under
operating expenses, which was deemed the evasion of property
management.
 Travel
 Claim
Expense (domestic and overseas)
for travel expenses of non-related personnel of the projects.
 Failure
in the submission of approved travel application forms.
 Failure
in the compliance with regulations of domestic or overseas
travel expenses while applying for the reimbursement.
55
Guideline of Project- Audit Flaws of
Higher Authority in Recent Years 3

Full-time Assistants, Part-time Assistants, Temporary Workers (NSC)

Personnel outside the employment of the project shall not be listed for the
reimbursement of compensation.

Full-time assistants of NSC projects have also worked as part-time assistants or
temporary workers for the same projects during the employment.

Part-time assistants of the projects shall not work as temporary workers for the
same projects.

Full-time personnel inside or outside the school shall not work as temporary workers
or part-time assistants for the projects.

Monthly compensation (including cross-projects) of part-time assistants has exceeded
the maximum regulated by NSC.
For example: The monthly maximum subsidized unit (NTD 10,000) for students of master programs is
5, but the actual claim for reimbursement is 12 (NTD 12,000).
★If you have any question about the employment of personnel and the claim for expenditure, please contact Personnel
Office by phone.
56
Guideline of Project-Audit Comments on Scientific
Projects of academia, Ministry of Economic Affairs

Personnel Expense:

The payment of compensation of full-time and part-time assistants shall be handled
based on “Guideline of Employment of Assistants for NSC Subsidized Projects of Case
Studies”.

Pensions of labors paid by employers shall be listed as management fees.

Material expenses shall be listed within the limited amount with the
specific record of names and quantity of materials.

Expenses belong to material expenses and maintenance expenses should
not be listed under operating expenses. The application for the
adjustment of budget may be made without the change of the total
amount if the actual demand occurs and the expense exceeds the
proportion of the use (20%).

The expenses for uses of equipment rather than purchases of equipment
shall be listed.
★The above belongs to general scientific projects of academia.
57
Management Guidelines for The Disposal of
Expenditure Voucher-Key Advocacy 1
Employees in every entity shall be responsible for the
authenticity of actual payments of the claimed vouchers
of expenditure based on the principle of credibility, and
shall be held responsible for any falseness. (Article 3)
Each entity shall obtain receipts, uniform invoices or
related documents for reimbursement. (Article 4)
Copies complied with the original vouchers or other
documents which can be used as proof shall be attached
with the reasons and signatures provided by applicants if
vouchers of expenditure are lost or for other purposes.
Applicants shall provide certificates of expenditure with
reasons in writing for reimbursement if vouchers of
expenditure are not available for special conditions.
(Article 7)
58
Management Guidelines for The Disposal of
Expenditure Voucher-Key Advocacy 2
Receipts shall include the following matters:
(Article
5)
Reasons for receipt.
Actual amount received.
Names of entities paid.
Names or titles, addresses and national IDs or unified
business numbers of receivers.
Date of receipt.
59
Management Guidelines for The Disposal of
Expenditure Voucher-Key Advocacy 2
60
Management Guidelines for The Disposal of
Expenditure Voucher-Key Advocacy 3
Uniform Invoices shall include the following matters:
(Article 6)
Names, addresses, and unified business numbers of the
business entities.
Names and quantity of procurement.
Unit prices and total prices.
Date of issuance of uniform invoices.
Names of purchasing entities.
★Uniform invoices issued by cash registers or computers should input
unified business numbers of entities; invoices without inputted unified
business numbers shall be stamped with uniform invoice seals and noted by
business entities.
61
Management Guidelines for The Disposal of
Expenditure Voucher-Key Advocacy 3
62
Management Guidelines for The Disposal of
Expenditure Voucher-Key Advocacy 3
★ For triplicate uniform invoices, please attach the second and third
copies for verification.
63
Management Guidelines for The Disposal of
Expenditure Voucher-Key Advocacy 3
For invoices without unified
business numbers, please ask
vendors to note and stamp with
uniform invoice seals on them.
For invoices only noted with
codes of goods, applicants
should note names of goods
and sign on them.
64
Management Guidelines for The Disposal of
Expenditure Voucher-Key Advocacy 3
65
Management Guidelines for The Disposal of
Expenditure Voucher-Key Advocacy 4
The total amount of vouchers of expenditure shall be
written in words expect vouchers issued by machines or
foreign vouchers.
The issuers of the original vouchers shall cross out the
incorrect total amount written for cancellation and
correction with the signature for proof. However, the
uniform invoices with writing errors shall be otherwise
issued according to Regulations Governing the Use of
Uniform Invoices. (Article 17)
Invoices issued with other currencies shall include
conversion rates, and shall be attached with exchange
bills or other certification of exchange rates unless
special conditions. (Article 18)
66
Management Guidelines for The Disposal of
Expenditure Voucher-Key Advocacy 5
For foreign vouchers, related vouchers may be
submitted according to the practice with notes and
signatures of applicants.
For entities completing the transaction of foreign procurement
online, applicants may print out e-vouchers with records of
procurement which can be used as the proof of payments of
facts and sign on them as vouchers for reimbursement if no
vouchers are available. (Article 20)
67
Financial Responsibilities Held by
Project Executors
Financial responsibilities held by personnel in each authority
shall not be lifted without the decisions made by audit
institutions. (Article 71 of Audit Law)
Each authority taking charge of property or other assets shall be
held responsible for compensation on damages caused by losses,
damages or other accidents. （ Article 72 of Audit Law ）
Payments decided by audit institutions to be excluded or repaid
shall be returned based on regulated amount. Payments failing to
be returned by the deadline shall be referred to the court for
compulsory enforcement; entities shall report to audit
institutions for examination after the payments are repaid.
（ Article 74, 78 of Audit Law ）
★Principal investigators shall be responsible for the authenticity of payments of claimed
vouchers of expenditure in accordance with approved purposes, and shall be held responsible for
any falseness. (Article 24 of Handling Principles of NSC Subsidized Budget on Projects of Case
Studies)
68