Industrial Technology Research Institute Establishment Act Article 10
The business year of this institute should be consistent with the fiscal year of the government.The budget and final accounts will be processed according to the following procedure:I. At the beginning of the year, a work plan should be established to set the budget for income and expense, which will be reported to the competent authority after approved by the board of directors.II. At the end of the year, the report on work execution results and the final accounts of income and expense should be established, which will be reported to the competent authority after approved by the board of supervisors.The plan, budget, final accounts and report listed in the previous article I and article II should be submitted by the competent authority to the Executive Yuan, and passed onto the Legislative Yuan.
中文原文 工業技術研究院設置條例第10條
本院之事業年度，應與政府之會計年度一致。
關於預算、決算之編審，依左列程序辦理：
一、年度開始前，應訂定工作計畫，編擬收支預算，提經董事會通過後，呈報主管機關。
二、年度終了，應編具工作執行成果報告及收支決算，提經監事會審核後，呈報主管機關。
前項第一及第二兩款所列計畫、預算、決算及報告，每年應由主管機關呈報行政院，轉送立法院。
關於預算、決算之編審，依左列程序辦理：
一、年度開始前，應訂定工作計畫，編擬收支預算，提經董事會通過後，呈報主管機關。
二、年度終了，應編具工作執行成果報告及收支決算，提經監事會審核後，呈報主管機關。
前項第一及第二兩款所列計畫、預算、決算及報告，每年應由主管機關呈報行政院，轉送立法院。