Act for the Establishment of the Indigenous Peoples Cultural Foundation Article 21
The budgeting and auditing of the IPCF shall conform to the following procedures:1. Before the beginning of a year, a yearly business plan and a yearly budget shall be prepared for the approval of the board of directors and thereafter submitted to the competent authority to be carried out in accordance with standard budget procedures.2. Within two months upon the end of a year, a yearly work performance report and an audited income and expenditure account shall be prepared for the review of the board of supervisors and the approval of the board of directors and thereafter submitted to the competent authority to be carried out in accordance with standard auditing procedures.3. At the end of a business year, the residual budget of the IPCF, if any, shall be listed as part of the remainder of the funds of the IPCF save for reserved items.
中文原文 財團法人原住民族文化事業基金會設置條例第21條
本基金會預算、決算之編審，依下列程序辦理：
一、年度開始前，應就年度經費，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、年度終了二個月內，應製作年度工作執行成果及收支決算，提經監事會審核、董事會通過後，報請主管機關循決算程序辦理。
三、本基金會之經費，於事業年度終了，除保留項目外，如有賸餘應列入基金餘額。
一、年度開始前，應就年度經費，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、年度終了二個月內，應製作年度工作執行成果及收支決算，提經監事會審核、董事會通過後，報請主管機關循決算程序辦理。
三、本基金會之經費，於事業年度終了，除保留項目外，如有賸餘應列入基金餘額。