Act for the Establishment of the International Cooperation and Development Fund Article 15
The budgeting and auditing of the ICDF shall conform to the following procedures:(1) Before the beginning of a fiscal year, business plans and a draft budget shall be prepared for the approval of the Board of Directors and submitted to the authority in charge of the processing thereof in accordance with standard budget procedures.(2) At the end of a fiscal year, the work report and audited income and expenditure statements shall be reviewed for approval by the supervisors and be submitted to the authority in charge of the processing thereof in accordance with standard auditing procedures.
中文原文 國際合作發展基金會設置條例第15條
本基金會預算、決算之編審，依下列程序辦理：
一、會計年度開始前，應訂定工作計畫，編列預算，提經董事會通過後，報請主管機關循預算程序辦理。
二、會計年度終了時，應將工作成果及收支決算，提經監事審核後，報請主管機關循決算程序辦理。
一、會計年度開始前，應訂定工作計畫，編列預算，提經董事會通過後，報請主管機關循預算程序辦理。
二、會計年度終了時，應將工作成果及收支決算，提經監事審核後，報請主管機關循決算程序辦理。