Overview of the Accounting Office
1. Overview of the Accounting Office
1. Group 1: Responsible for drafting and compiling the budget (including provisional budgets), allocating budgets and preparing income and expenditure estimates, applying for budget retention and supplemental budgets, auditing the use of capital expenditures of the University Affairs Fund, supervising and inspecting procurement of materials and equipment, auditing and supervising expenditures for site and equipment management plans, verifying and auditing enrollment income and expenditures, auditing and supervising revenues and expenditures for industry-academia collaboration projects (excluding those of the Ministry of Science and Technology and the Ministry of Education), auditing and supervising revenues and expenditures for the Ministry of Education’s Higher Education Sprout Program and the university’s matching funds, auditing and checking cash transactions, and assisting the Property Management Division with inventory inspections.
2. Group 2: Responsible for auditing and supervising expenditures of the University Affairs Fund for current operations, handling tuition and miscellaneous fee income and exemptions, preparing vouchers for A.F.T.-type income and expenditure accounts, compiling and submitting monthly and semiannual accounting reports, preparing and submitting annual financial statements, organizing and safeguarding accounting books, vouchers, and documents, compiling and maintaining statistical data and preparing various statistical reports, auditing asset transfers and donations, auditing and supervising expenditures for cash donation programs and procurement of materials, checking and auditing cash transactions, and assisting the Property Management Division with inventory inspections.
3. Group 3: Responsible for auditing and supervising revenue and expenditure of National Science Council (NSC) project funds (including funds from industry-academia collaboration projects), auditing R&D outcomes (such as patents), auditing and supervising revenues and expenditures for Ministry of Education funded projects and the university’s matching funds, auditing and supervising revenues and expenditures of other government agencies or organization-funded projects, auditing and supervising revenues and expenditures for Ministry of Education commissioned industry-academia collaboration projects, auditing and supervising revenues and expenditures for continuing education programs (including professional master's programs, community colleges, and farmers’ universities), preparing B.C.D.E.G.H.I.-type accounting vouchers, checking and auditing cash transactions, and assisting the Property Management Division with inventory inspections.
2. University Procurement and Reimbursement Procedures
1. Expenditures are divided into "departmental budgets" and "project funds." Both require procurement and reimbursement procedures to be processed through the "Online Procurement System" located at the bottom left of the Accounting Office webpage:
(1) Procurement and reimbursement for goods, labor, and engineering projects (excluding research procurement):
1. Procurement exceeding NT$150,000:
(1) The requesting unit submits for approval to the President or authorized signatory. If centralized procurement (joint supply contract) is used, the requesting unit should print a "Purchase Requisition" from the Public Construction Commission's "Electronic Procurement System" (following the standard procedures of the General Affairs Office), and submit it together through the "Online Procurement System."
(2) After approval of the procurement, the General Affairs Office or the Construction and Maintenance Division handles bidding, price comparisons, or negotiation. The requesting unit enters procurement details into the "Online Procurement System." After the contract is awarded, the General Affairs Office or the Construction and Maintenance Division, together with the Property Management Division and the requesting unit, conducts acceptance inspections. The General Affairs Office or Construction and Maintenance Division then uses the "Online Procurement System" to process reimbursement, submitting invoices and related attachments for approval by relevant units.
2. Procurement between NT$10,000 (inclusive) and NT$150,000 (inclusive):
(1) The department responsible for the expenditure enters procurement details into the "Online Procurement System," which generates and prints the "National Formosa University Purchase Requisition," along with vendor quotations, and submits for approval by relevant units.
(2) After the "Purchase Requisition" is approved, the department conducts procurement and acceptance. For reimbursement, vendor and invoice details are entered into the "Online Procurement System," which prints the "Voucher Attachment Sheet." The invoices are attached and submitted along with other attachments for approval by relevant units.
3. Procurement below NT$10,000:
The department first conducts the procurement. Afterward, procurement details are entered into the "Online Procurement System," which prints the "Voucher Attachment Sheet." The invoices are attached and submitted with related attachments for approval by relevant units.
(2) Personnel and travel reimbursement procedures:
1. Personnel expenses: The department responsible for expenditure enters the required information into the "Online Procurement System." The system prints out the payroll list, which is submitted along with relevant attachments for approval by relevant units.
2. Domestic and international travel expenses: The department responsible for expenditure enters required data into the "Online Procurement System" (preferably importing data from the "Personnel Online Travel Approval System" in the Personnel Office). The system then prints the travel expense report, which is submitted along with relevant attachments for approval by relevant units.
2. Obtaining an Online Procurement System Account and Password: Individuals use their personal "employee ID" and password to access the "Online Procurement System" for procurement.
(1) Subsidized or commissioned project funds:
(1) Project leaders use their personal "employee ID" and password to access the "Online Procurement System" for procurement.
(2) When the first installment is disbursed by the funding or commissioning agency, the Accounting Office notifies the project leader via a project notice to start fund utilization and related procedures.
(2) Departmental budgets: Departmental expenditures are requested and processed by the administrative staff of each department or institute.
3. The workflow for expenditure procurement, reimbursement, payment, and other business processes is detailed in the "Standard Operating Procedures (SOP)" on the left side of the Accounting Office webpage.
