The Regulations of the Organization and Management of the Association of Rehabilitation Protection Article 15
The fiscal year of the Association of Rehabilitation Protection shall be based on a calendar year.The Association of Rehabilitation Protection shall present its operation results and an accounting report to the Ministry of Justice for reference on a monthly or regular basis.The Association of Rehabilitation Protection shall draft a work plan and a budget for the following year and present them to the board of directors for approval at the end of each year. The work plan and budget shall be submitted to the Ministry of Justice by July 31st. A report on the achievements for the previous year along with final accounting of revenue and expenditure and an inventory of property verified by supervisors shall also be submitted to the Ministry of Justice for reference by April 15th.When submitting the aforesaid final accounting of revenue and expenditure to the Ministry of Justice, if there is any adjustment to the total value of the property, it shall be submitted to the Ministry of Justice for approval within thirty days following the date at which a resolution was reached at the meeting of the board of directors. The adjustment shall be registered with the respective court within thirty days following the date on which the approval document is received.Relating to the aforesaid adjustment to the total value of the property, if the property type is negotiable securities, the adjustment shall mean any premium or discount upon realizing such negotiable securities. An adjustment relating to all other types of property shall be determined based upon the Regulations on the Property Management of the Association of Rehabilitation Protection and relevant laws.To ensure consistency between the actual total value of the property and the value of the property registered with the court, the Ministry of Justice may send representatives to inspect the Association of Rehabilitation Protection or to notify the Association to provide related evidence and documentation.
中文原文 更生保護會組織及管理辦法第15條
更生保護會之會計年度採曆年制。
更生保護會應按月或按期將保護業務成果及會計報告報請法務部備查。
更生保護會應於每年年度結束前，訂定次年度之工作計畫，編列預算，提經董事會通過後，於七月三十一日前報請法務部備查。
並於年度結束後，編製上年度工作成果併同經監察人查核後之收支決算及財產清冊，於四月十五日前報請法務部備查。
前項決算報請法務部備查時，如有涉及財產總額之變更者，應於董事會決議之日起三十日內，報請法務部許可，並於收受許可文件之日起三十日內，向該管法院為變更登記。
前項所稱財產總額之變更，於財產種類為有價證券者，係於有價證券經實現時，所生溢價或折價入帳之情形。
其他種類之財產，依更生保護會財產管理辦法及相關法令規定認定之。
為查察實際財產總額與法院登記財產總額是否相符，法務部於必要時，得派員查察或通知更生保護會提供有關證明文件。
更生保護會應按月或按期將保護業務成果及會計報告報請法務部備查。
更生保護會應於每年年度結束前，訂定次年度之工作計畫，編列預算，提經董事會通過後，於七月三十一日前報請法務部備查。
並於年度結束後，編製上年度工作成果併同經監察人查核後之收支決算及財產清冊，於四月十五日前報請法務部備查。
前項決算報請法務部備查時，如有涉及財產總額之變更者，應於董事會決議之日起三十日內，報請法務部許可，並於收受許可文件之日起三十日內，向該管法院為變更登記。
前項所稱財產總額之變更，於財產種類為有價證券者，係於有價證券經實現時，所生溢價或折價入帳之情形。
其他種類之財產，依更生保護會財產管理辦法及相關法令規定認定之。
為查察實際財產總額與法院登記財產總額是否相符，法務部於必要時，得派員查察或通知更生保護會提供有關證明文件。