Operational Regulations of the Central Police University Article 18
This English translation was last updated on 1998-02-18, but the Chinese text was amended on 2014-07-15. Later amendments may not be reflected in the translation — please refer to the Chinese text.
The Accounting Office has the following duties and responsibilities:1. Planning and compiling budgetary estimate (budget), distribution of budget, addition (decrease) of budget, and final settlement, and reporting them to the upper level for approval.2. Execution and control of the budgets of annual incomes and expenditures. 3. Registration, compiling and storage of the accounting books and vouchers of annual incomes and expenditures. 4. Compiling accounting reports on annual incomes and expenditures, and reporting and submitting them for examination and approval.5. Examination and storage of the original vouchers of expenditure, as well as submission of them to the upper level for examination. 6. Joint supervision of construction works as well as purchasing, customizing and selling off properties. 7. Auditing and disposal of incomes and expenditures under various asset andliability items. 8. Internal auditing of financial incomes and expenditures.9. Auditing and declaration of inter-item transferof funds, accounts payable, and expenditures of contingent funds.10. Auditing and declaration of project funds and subject funds allocated by the Executive Yuan.11. Compiling and submission of the monthly reports and performance reports on implementation of annual income and annual expenditure budgets.12. Transfer, training, evaluation, rewarding and punishment of accounting personnel.13. Statistics.14. Other affairs related to annual settlement and accounting.
中文原文 中央警察大學辦事細則第18條
會計室職掌如下：
一、概（預）算、分配預算、追加（減）預算與決算之籌劃、彙編及報核事項。
二、歲入、歲出預算之執行及控制事項。
三、歲入、歲出各項會計簿籍與記帳憑證之登錄、編製及保管事項。
四、歲入、歲出各項會計報告之編製、報核及送審事項。
五、各項經費支出原始憑證之審核、保管及送審事項。
六、營繕工程及購置、定製變賣財物案件之會同監辦事項。
七、各項資產、負債科目收支之審核及處理事項。
八、財務收支之內部審核事項。
九、經費流用、歲出應付款與預備金動支之審核及申報事項。
十、專案動支經費與行政院統籌科目經費之審核及申報事項。
十一、歲入、歲出預算收支執行狀況月報、績效報告之彙編及報核事項。
十二、會計人員之遷調、訓練、考核及獎懲之報核事項。
十三、兼辦統計事項。
十四、其他有關歲計、會計事項。
一、概（預）算、分配預算、追加（減）預算與決算之籌劃、彙編及報核事項。
二、歲入、歲出預算之執行及控制事項。
三、歲入、歲出各項會計簿籍與記帳憑證之登錄、編製及保管事項。
四、歲入、歲出各項會計報告之編製、報核及送審事項。
五、各項經費支出原始憑證之審核、保管及送審事項。
六、營繕工程及購置、定製變賣財物案件之會同監辦事項。
七、各項資產、負債科目收支之審核及處理事項。
八、財務收支之內部審核事項。
九、經費流用、歲出應付款與預備金動支之審核及申報事項。
十、專案動支經費與行政院統籌科目經費之審核及申報事項。
十一、歲入、歲出預算收支執行狀況月報、績效報告之彙編及報核事項。
十二、會計人員之遷調、訓練、考核及獎懲之報核事項。
十三、兼辦統計事項。
十四、其他有關歲計、會計事項。