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第一條
國立成功大學（以下簡稱本校）為強化校務基金內部控制及確保其內部控制制度持續有效運作，特依國立大學校院校務基金設置條例與國立大學校院校務基金管理及監督辦法，訂定本辦法。
Article 1
According to the National University Endowment Fund Establishment Act and the Regulations on the Management and Monitoring of the National University Endowment Fund, the Regulations are enacted by National Cheng Kung University (NCKU) to strengthen the internal controls of the University Affairs Fund and to ensure the continuing effective operation of the internal control system.
第二條
本校置隸屬於校長之專任稽核人員一人至數人；必要時，得設專責稽核單位，並置稽核主管一人。
前項專任稽核人員應具稽核工作經驗及相關專業背景，稽核主管並得以契約進用，亦得委請會計師事務所協助。
本校校務基金管理委員會之成員、總務、主計及行政主管相關人員，不得擔任稽核人員。
Article 2
One or several full-time auditing personnel directly subordinate to the university president shall be appointed. When necessary, a unit specifically responsible for auditing may be set up, and one person be appointed as auditing manager.
Full-time auditing personnel in the previous paragraph shall have auditing work experience and a relevant professional background. The auditing superintendent may be recruited by contract or with the assistance of accounting firms.
Members of the University’s Endowment Fund Management Committee, members of the Office of General Affairs, the Accounting Office, and administrative heads may not become auditing personnel.
第三條
稽核人員之任務如下：
一、人事、財務、營運及關係人交易事項，涉及校務基金交易循環之事後查核。
二、現金出納及壞帳處理之事後查核。
三、現金、銀行存款、有價證券、股票、債券與固定資產等之稽核及盤點。
四、校務基金各項業務績效目標達成度之定期評估、稽催及彙整報告。
五、校務基金運用效率與各項支出效益之查核及評估。
六、其他專案稽核事項。
前項第一款所定交易循環，包括收入循環、採購與支付循環、薪資循環、財產管理循環、投資循環、融資循環及研發循環等。
Article 3
The auditing personnel have the following responsibilities:
1. Post auditing of personnel matters, financial affairs, operations, and related-party transactions, and matters affecting the transaction cycle of the university endowment fund.
2. Post auditing of cash movements, and handling of bad debts.
3. Auditing and inventory-taking of cash, bank deposits, securities, stocks, bonds, and fixed assets.
4. Regular assessment, checking and working to ensure that deadlines are met, and collation of reports of and in relation to the business performance of each of the university endowment fund’s undertakings and the extent to which their objectives have been achieved.
5. Examination and assessment of the efficiency of the use of the university endowment fund and of the benefit of each of the various expenses.
6. Other case-specific auditing matters.
The transaction cycle referred to in Subparagraph 1 of the preceding paragraph includes the revenue cycle(s), acquisition and payment cycle(s), payroll cycle, property management cycle(s), investment cycles, financing cycles, and research and development cycle.
第四條
稽核人員應依風險評估結果，擬訂年度稽核計畫，經校長同意後實施；並作成年度稽核報告，向校務會議報告。
稽核人員執行稽核任務，應獨立超然，並得視任務需求，請校內相關單位提供必要之資料以供查閱。
Article 4
The auditing personnel shall draw up an annual audit plan, based on the results of a risk assessment, implement such plans once approved by the President, prepare an annual audit report, and provide the report to the University Council.
Auditors shall independently perform their audit tasks. They may request relevant units to provide information for review as necessary.
第五條
稽核人員執行任務，除依行政程序法第三十二條及三十三條規定外，對於以前曾服務之單位或執行之業務，於三年內進行稽核作業者，亦應自行迴避。
Article 5
In addition to adhering to Articles 32 and 33 of the Administrative Procedures Act, active auditors shall also seek to be excused when the audited target is a unit or place that the auditor has previously served or carried out his/her duties and has been audited over the previous three years.
第六條
稽核人員執行任務，應本誠實信用原則，不得有下列情事：
一、明知校務基金之執行有缺失或異常事項，故意隱匿或作不實、不當之揭露。
二、怠於行使職權，致稽核效能不彰。
三、其他違反法令之行為。
稽核人員違反前項規定者，校長應命其限期改善，必要時，得懲處或調整職務。
Article 6
Auditors shall perform their tasks with integrity and shall not do any of the following:
1. Intentionally conceal, make untruthful statements about, or make inappropriate disclosure of the faults or abnormalities found in the operation of the endowment fund.
2. Be lazy in carrying out statutory tasks, resulting in ineffective audits.
3. Other acts in violation of law.
Auditors that violate the preceding paragraph shall be ordered by the President to improve within a certain timeframe. Punishment or change of roles may be issued as necessary.
第七條
前條第一項第一款所稱缺失或異常事項，指下列情事：
一、校務基金之執行不符合相關法令或學校規章。
二、校務基金之執行未達績效目標。
三、校務基金之相關作業程序未能發揮其內部控制制度之有效性。
四、年度決算實質短絀。
五、賸餘或可用資金有異常減少。
六、開源節流計畫之執行未具成效。
七、其他缺失或異常事項。
前項第四款所稱年度決算實質短絀，指學校年度收支餘絀依一般公認會計原則須調整加回國庫撥款購置資產所提列之折舊、折耗及攤銷費用後，仍為短絀之情形。
Article 7
The faults or abnormalities stated in Subparagraph 1 of the preceding paragraph are defined as the following:
1. The operation of the endowment fund does not follow relevant laws, regulations, or University rules.
2. The operation of the endowment fund does not reach performance targets.
3. The internal control system is proven to be ineffective under certain operation procedures of the endowment fund.
4. Shortage of funds in the annual final account.
5. Abnormal decrease in surplus or available funding.
6. Operation of plans to find income sources or save costs is proven to be ineffective.
7. Other faults or abnormalities.
The shortage of funds in the annual final account, as stated in Subparagraph 4 of the preceding paragraph, refers to a shortage of funds after the University has adjusted for depreciation, depletion, and amortization expenses which, according to universally agreed accounting principles, are listed as procured assets by the National Treasury’s disbursement.
第八條
稽核人員執行任務，發現校務基金之執行有缺失或異常事項，應據實揭露及提供意見，作成年度稽核報告，並檢附工作底稿及相關資料。
稽核人員應定期追蹤前項缺失或異常事項至改善為止。
第一項稽核報告、工作底稿及相關資料，應於向校務會議報告後，至少保存五年。
Article 8
Auditors shall truthfully disclose and provide opinions on the faults and abnormalities found in the operation of the endowment fund when carrying out audit tasks. Audit reports shall be made, and working drafts and other relevant information shall be attached to such reports.
Auditors shall regularly keep track of the faults or abnormalities found in the preceding paragraph until the faults and abnormalities have been corrected.
The audit reports, working drafts, and relevant information stated in Paragraph 1 shall be kept for at least 5 years after being reported at a University Council.
第九條
本校校務基金及各項自籌收入之執行，應以有賸餘或維持收支平衡為原則；如實際執行有短絀情形，學校應擬訂開源節流計畫，經本校校務基金管理委員會審議通過後執行。
前項開源節流計畫，應包括提升學校各項自籌收入之具體措施與資本支出及人事費等各項支出之必要性檢討。
稽核人員應將第一項開源節流計畫之執行情形，納入年度稽核計畫，定期追蹤其改善成效，並作成年度稽核報告。
Article 9
The operation of the University’s endowment fund and self-raised income shall follow the rule of being kept as surpluses or balance between income and expenditure. If a shortage is found, the University shall make plans to reduce expenses and increase income sources. Such plans shall be implemented upon the review and approval of the University’s Endowment Fund Management Committee.
Plans to reduce expenses and increase income sources shall include concrete measures in relation to increasing the University’s self-raised income, as well as a necessary review of capital and personnel expenditures.
Auditors shall incorporate the implementation progress of the plans stated in Paragraph 1 into annual audit plans and regularly keep track of improvement progress. An annual audit report shall then be made.
第十條
受稽核單位未於期限內完成改善事項或未執行改善追蹤事項者，得依本校相關獎懲規定辦理。
Article 10
If the units or offices being audited fail to make improvements or to carry out improvements on issues being tracked within the stipulated timeframe, they shall be handled according to the University’s reward and punishment regulations.
第十一條
本辦法經校務會議通過後實施，修正時亦同。
Article 11
The Regulations shall be implemented upon approval by the University Council. Any amendments shall be processed accordingly.
These regulations were translated from the original Chinese. In the event of any discrepancies between the two versions, the Chinese always takes precedence.
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