Act for the Establishment of the Hakka Public Communications Foundation Article 21
The budgeting and auditing of the HPCF 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 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 HPCF, if any, shall be listed as part of the remainder of the funds of the HPCF save for reserved items.
中文原文 財團法人客家公共傳播基金會設置條例第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，提經監察人審核、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，如有賸餘應留存基金運用。
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，提經監察人審核、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，如有賸餘應留存基金運用。