Act for Establishment of Railway Technology Research and Certification Center Article 11
The Center shall have the same fiscal year as that of the government. The preparation and review of budget and final accounts shall follow the Budget Act, the Financial Statement Act as well as relevant laws and regulations in addition to the following:1. Prior to the beginning of a fiscal year, a work plan and a budget shall be prepared and passed by the Board and submitted to the competent authority; and2. Following the end of a fiscal year, the work result and final accounts shall be reviewed by the Board and audited by the supervisors, and then submitted to the competent authority.The annual budget and final accounts prepared in accordance with the preceding paragraph shall be reported to the competent authority for review, which shall then report to the Legislative Yuan for review.
中文原文 財團法人鐵道技術研究及驗證中心設置條例第11條
本中心之會計年度，應與政府會計年度一致。
關於預算、決算之編審，除依下列程序辦理外，並依預算法、決算法及相關法令規定辦理：
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，報請主管機關辦理。
二、會計年度終了時，應將工作成果及決算提經董事會審定，並送請全體監察人分別查核後，報請主管機關辦理。
依前項規定編製之年度預算書及決算書，須報請主管機關查核後送立法院審議。
關於預算、決算之編審，除依下列程序辦理外，並依預算法、決算法及相關法令規定辦理：
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，報請主管機關辦理。
二、會計年度終了時，應將工作成果及決算提經董事會審定，並送請全體監察人分別查核後，報請主管機關辦理。
依前項規定編製之年度預算書及決算書，須報請主管機關查核後送立法院審議。