法規內容

下載法規原始檔

 

國立成功大學國外出差旅費核銷注意事項
National Cheng Kung University Directions for Reimbursement of Overseas Travel Expenditures

103年9月24日第173次行政會議通過

Approved by the 173rdmeeting of the Administrative Council on Sep. 24, 2014

109年5月6日第202次行政會議通過

Approved by the 202nd meeting of the Administrative Council on May 6, 2020

 

一、 依據「總決算附屬單位決算編製要點」訂定本注意事項

1. National Cheng Kung University (NCKU) has established the NCKU Directions for Reimbursement of Overseas Travel Expenditures in accordance with Directions for Preparing Financial Statement of Subsidiary Agencies.

 

二、出國差旅經費(含赴大陸地區、香港及澳門),出國人員須於回國後1個月內,檢附「出國報告書」及「出國報告審核表」,併同「國外出差旅費報告表」辦理核銷,資料欠缺者,應予補正,未完成補正前不予核銷。

2. NCKU Members who travel overseas (including the mainland China, Hong Kong, and Macau) on an official trip shall apply for reimbursement of overseas travel expenditures within one month after return. A reimbursement application shall be submitted with an Overseas Travel Report, an Overseas Travel Review Form, and an Overseas Travel Expenditure Report.

 

三、出國人員備妥「出國報告書」及「出國報告審核表」經一級單位主管核章後,送管控單位審核,各經費來源之出國報告書審核及管控單位分工如【附表一】。

3. Applicants shall submit an Overseas Travel Report and an Overseas Travel Review Form which shall be signed for approval by the supervisor at the first level of administration and forwarded to the supervising units for review. To facilitate your application, please refer to the NCKU Supervising Units for the Administration of Overseas Travel Report Review, as shown in【Table I】.   

 

四、管控單位審核「出國報告書」及「出國報告審核表」後,於「國外出差旅費報告表」註記核章,並將「國外出差旅費報告表」送人事室審核。

4. Upon completing its review of the Overseas Travel Report and the Overseas Travel Review Report, the supervising unit hall tak administrative notes and stamp on the Overseas Travel Expenditure Report, which shall be forwarded to the Personnel Office for review.

 

五、人事室於「國外出差旅費報告表」核章後,送主計室審核無誤後,開立傳票,送財務處出納組依傳票辦理付款,作業流程如【附圖一】。

5. As a result of its review, the Personnel Office shall stamp on the Overseas Travel Expenditure Report, which shall be forwarded to the Accounting Office for review. Upon confirmation, the Accounting Office shall issue a payment voucher for the Cashier Division under Office of Finance to process and complete the reimbursement, as shown in the flowchart 【Attachment I】.

 

六、科技部委託研究計畫執行中,由計畫主持人自行上網傳送,免送管控單位,「國外出差旅費報告表」請逕送人事室;另由院系管理費及節餘款支應出國經費,仍須將「出國報告書」及「出國報告審核表」,併同「國外出差旅費報告表」,送管控單位審核。

6. During an ongoing MOST-commissioned research project, the principal investigator applying for reimbursement of overseas travel expenditures shall submit the Overseas Travel Report and the Overseas Travel Review Form online at the website of MOST (not required to be submitted to the supervising unit), with submission of the Overseas Travel Expenditure Report to the Personnel Office. However, in cases of applications for overseas travel expenditures to be covered by the administration fees and remaining balance of college or department, the Overseas Travel Report, the overseas Travel Review Form and the Overseas Travel Expenditure Report shall be submitted to the supervising unit for review.

 

七、出國差旅經費涉及計畫案結案,業務單位應依據補助或委辦計畫機關所規定期限內,依本注意事項完成經費核銷程序。

7. To facilitate the completion of a project, the responsible administrative unit shall complete its administration of applications for reimbursement of related overseas travel expenditures by the deadline designated by the funding / commissioning institution in accordance with these Directions.

 

八、為因應年底編製決算作業需要,出國人員應儘速辦理經費核銷作業,如出國人員回國日期在12月1日之後,無法於當年度12月31日止完成經費核銷程序者,應於次年度1月3日前,先將「國外出差旅費報告表」送管控單位核章註記後,先送主計室辦理經費核銷,事後再將「出國報告書」及「出國報告審核表」補送至管控單位,管控單位針對尚未檢送「出國報告書」之出國差旅經費核銷案件,應負責追繳。

8. To facilitate the compilation of final financial statements for the current fiscal year, applicants shall complete their reimbursement of overseas travel expenditures in the shortest possible time. In case of those who return from an overseas trip on a date after December 1 and who fail to complete the reimbursement procedure by December 31, the Overseas Travel Expenditure Report shall be submitted to the supervising unit for approval and registration and to the Accounting Office for reimbursement administration by January 3 of the following year. Afterwards, the Overseas Travel Report and the Overseas Travel Review Form shall be submitted to the supervising unit, which is responsible for supervising the submission.

 

九、本注意事項經行政會議通過後實施,修正時亦同。

9. These Directions shall be approved by the Administrative Council before taking effect. Amendments shall be processed accordingly.

 

These Directions were translated from the original Chinese. In the event of any discrepancies between the two versions, the Chinese always takes precedence.