Act to Establish the National Culture and Arts Foundation Article 16

The drafting and reviewing of the NCAF’s budget and final accounts shall be done in line with the following principles:1. Prior to the start of an accounting year, a work plan shall be drafted, while the NCAF’s board of directors shall submit an approved budget to the supervisory agency where it will be subject to said agency’s budgetary procedure.2. At the close of an accounting year, the NCAF’s board of supervisors shall submit work results and final accounts to the supervisory agency where it will be subject to said agency’s procedure for final accounts.
中文原文 國家文化藝術基金會設置條例第16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,提經監事會審核後,報請主管機關循決算程序辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.