法規內容
下載法規原始檔 |
成功大學各單位執行108年度高教深耕計畫經費支用補充規定 Supplementary Provisions for the Implementation of the 2019 Higher Education Sprout Project funds by all National Cheng Kung University divisions | ||||||||||||||||||||||||||||||||||||||||||||||||
一、各單位應依高教深耕計畫推動辦公室(以下簡稱深耕辦公室)核定之計畫內容,將經費分配至各系所或以計畫方式執行。 I.Each unit shall allocate funds to each department or implement the plan in accordance with the contents approved by Headquarters of University Advancement (hereinafter referred to as the Headquarters).
二、除另有規定外,各項經費應依教育部訂定之「高教深耕計畫經費使用原則」、本校「高教深耕計畫經費支用補充規定」、「高教深耕計畫經費編列原則」及所定期程辦理。 II.Unless otherwise stipulated, all funds shall be handled in accordance with the Principles for the Use of the Funds for the Higher Education Sprout Project of the Ministry of Education, the Supplementary Provisions for the Use of Funds for the Higher Education Sprout Project, Budgetary Principles for the Higher Education Sprout Project of the university and the prescribed schedule.
三、各系所或計畫應依中心、學院分配之經費妥善規劃,經費內容應符合教學、研究、國際、產學、校務整體發展等五大面向,並區分延攬人才費、人事費、新聘專任教師、國外旅費、業務費、建築修繕、資本門等科目。各科目支用範圍如下: III.Each department or program shall properly plan according to the funds allocated by the center and the college, and the contents of expenditure shall include the five aspects of teaching, research, international exchange, industrial cooperation and overall development of the university affairs, and shall be classified into subjects such as recruitment expenses, personnel expenses, new full-time teachers, foreign travel expenses, operating expenses, construction repair, capital and others. The use scope of each subject is as follows:
(1)延攬人才費:以延攬優秀人才申請書進用專任人力之人事費。(含核定之薪資、勞健保、勞退、 年終獎金、補充保費) Recruitment expenses: The personnel expenses of the full-time staff employed according to the Application for Recruitment of Outstanding Talents, including salary, labor insurance and health insurance, pension fund , year-end bonus, supplementary premium (2)人事費:非以延攬優秀人才申請書進用專任人力之人事費。(含薪資、勞健保、勞退、年終獎金及補充保費) Personnel expenses: The personnel expenses of the full-time staff not employed according to the "Application for Recruitment of Outstanding Talents", including salary, labor insurance and health insurance, pension fund , year-end bonus, supplementary premium.
(3)新聘專任教師:凡為106年8月起聘之教師,本計畫經費支用於該新聘專任教師薪資包含年終獎金及相關衍生費用。 New full-time teachers: For teachers hired since August 2017, the Project funds will be used for their salary, including year-end bonus and related expenses.
(4)國外旅費:本校人員(教職員工生及延攬人才)國外參加會議、研討會、訪問等相關費用(交通費、生活費、辦公費等)。實際可支用經費依學校辦法法規辦理核銷。 Foreign travel expenses: Expenses (transportation, living, office expenses, etc.) for staff (faculty, staff, student and talents recruited) to attend conferences, seminars and visits abroad. Actual expenditure can be reimbursed according to the school regulations.
(5)業務費:其他非屬人事費及國外旅費之經常門經費。(含短期來訪之機票、交通費、國內旅費、兼任人力/臨時工薪資、耗材...等) Operating expenses: Other current expenditure other than personnel costs and foreign travel, including flight tickets for short visit, transportation expenses, domestic travel expenses, part-time workers' salary, consumables, etc.
(6)限制性項目:文具辦公用品、電腦相關耗材用品、活動場地布置、外賓來訪之餐敘費用、行動電 源、單價一萬元以下之影音設備...等。 Restricted items: Stationery, office supplies, computer consumables, venue arrangement, meal expenses for foreign guests, power bank, video and audio equipment with a unit price of less than NT$10,000, etc.
(7)建築修繕:與教學直接相關校舍建築之修繕,動支前請專簽辦理,並依經費性質由業務費或資本門經費辦理經費流入。 Building repair: The renovation of school buildings directly related to teaching shall be handled by special signature before the fund is used, and shall be categorized as operating expenses or capital accounts according to the nature of the funds.
(8)資本門:得支應於修繕與教學直接相關環境之校舍建築,惟不得用於經常性維運性質之修繕經費、新建校舍工程建築、建築貸款利息補助及附屬機構,並以總經費之10%為限。 Capital account: May be used for the repair of buildings directly related to the teaching environment, but shall not be used for regular maintenance and operation of the buildings, construction of new school buildings, construction loan payment or affiliated organizations, and shall be limited to 10% of the total funds.
(9)學校執行本計畫預算,於每年度終了未能執行完竣者,年度剩餘經費除未執行項目外,得納入下年度本計畫經費支應(國立學校年度剩餘款不得納入校務基金),惟計畫執行五年後仍有經費結餘,則應依補助比率繳回。 If the school fails to complete the budget of the Project at the end of each year, the surplus funds of the year, except for the uncompleted items, may be included in the funds of this project for the next year (the surplus funds of national schools shall not be included in the university endowment fund). However, if there is any surplus after five years of implementation of the project, it shall be paid back at the subsidy rate.
(10)各項支出必須與計畫內容相合,日後倘經審計部審核剔除,由各單位主管或計畫主持人負責。 All expenditures must be executed in accordance with the Project. If they are eliminated by the audit department in the future, the head of each unit or the principal investigator of the Project shall be responsible for them.
四、為有效執行本計畫之出國計畫及辦理國際化活動,除已另有辦法規範者外,依下列規定行之: IV. In order to effectively implement the Project and conduct international activities, unless otherwise prescribed, the following provisions shall be followed:
(一) 凡出國期間逾15天者,依「中央各機關(含事業機構)派赴國外進修、研究、實習人員補助項目及數額表」訂定之支給標準為補助上限。 (I) For those who go abroad for more than 15 days, the upper limit of the subsidy shall be set according to the Amount and Item Table for the Aids of Study, Research or Practice Oversea Delegated by Central Government Agency and Enterprise.
(二) 邀請國外學者來訪之補助項目、額度、期間及其他規範如下: (II) The subsidy items, amount, duration and other regulations of visiting foreign scholars are as follows:
1.往返機票費:除曾獲諾貝爾獎或國家院士得搭乘商務艙外,一律以補助經濟艙為限。 Round-trip airfares: Except those who are the Nobel Prize laureates or members of a National Academy of Sciences who can fly business class, all flight subsidies are limited to economy class.
2.日支酬金額度:博士後研究員來台以日支費新臺幣3,500元為限,機票及交通費依規定檢據覈實報支,其餘職等依「行政院各機關聘請國外顧問、專家及學者來臺工作期間支付費用最高標準表」辦理,惟邀請學生來訪得比照「科技部補助國外學者專家來臺從事科技合作研究活動支付費用最高標準表」。補助期間以7天以內為原則,必要時得送外審核定日支酬金標準。 Amount of daily remuneration: For visiting postdoctoral researchers, the daily remuneration is limited to NT$3,500 per day, while flight tickets and transportation expenses can be reimbursed according to the regulations. For the personnel of other rank, the Highest Standard Form of Payment for Foreign Consultants, Experts and Scholars Invited by Agencies of the Executive Yuan to work in Taiwan shall apply. However, for the students, the Highest Standard Form of Payment for Subsidizing Foreign Scholars and Experts to Work in Taiwan for Scientific and Technological Research Activities of the Ministry of Science and Technology can be referred to. The subsidy period shall be 7 days or less, and the standard of daily remuneration may be sent out for verification if necessary.
3.來訪結束後皆須繳交結案報告始得核銷,內容應包含演講或學術交流之經過(需含照片)、檢討及建議。 The final report must be submitted after the visit to be reimbursed. The report should include the lecture or academic exchange (with photos), review and suggestions.
4.學者來訪如為系所課程之長期教學,經申請單位敘明適當理由,簽報機關首長或其授權人員核准者,得不受上述之限制。 If the purpose of the visit is for a long-term course of the department, the applicant may not be subject to the above restrictions upon approval by the head of the competent authority or its authorized personnel.
(三)各單位擬使用高教深耕計畫經費,補助國際化活動者(包含教師出席國際會議、舉辦國際會議、受邀出國參訪及邀請國外學者來訪等),應於活動2周前以簽呈方式辦理申請,如逾時提交,得降低補助額度或不予補助。 (III) If each unit intends to use the funds of Higher Education Sprout Project to subsidize international exchange activities (including teachers attending international conferences, holding international conferences, being invited to visit abroad and inviting foreign scholars to visit, etc.), the request for approval shall be submitted two weeks before the activity. In case of late submission, the amount of subsidy may be reduced or no subsidy may be granted.
五、各系所或計畫應審酌人事經費,妥善規劃人力聘用(含延攬人才、專案教學、研究及行政人員、專兼任助理),聘用期間內所有應負擔費用(含薪資、勞健保、勞退金、年終獎金、補充保費、資遣費)均需納入考量計算,除經教育部同意者或因政策調薪、依法令規定調增相關費用致不敷使用者外,聘用後不得以人事費用不足,請求學校經費支應,不足數概由系所或主持人自籌。 V.Each department or program shall consider its personnel budget and properly plan its recruitment (including talent recruitment, project teaching, research and administrative personnel, part-time assistant). All expenses, including salary, labor health insurance, pension fund, year-end bonus, supplementary premium and severance payment, incurred during the period of employment shall be taken into account. Except when approved by the Ministry of Education, wage increase due to policy, or the increase of related expenses in accordance with laws and regulations, departments or plans should not ask the university for financial support despite insufficient personnel funds. The department or principal investigator shall be responsible for any shortfall.
六、各單位如使用高教深耕計畫經費,均應加會深耕辦公室。有關研究計畫、人力聘用案,應加會研發處學術發展組;與教學相關應加會教務處;教師與學生使用國外旅費(已核定與未核定)皆需於出國2周前已簽呈方式申請及其他與國際化相關應加會國際處;購置500萬以上儀器設備應加會研發處學術發展組與儀設中心;營建工程應於會辦深耕辦公室前加會總務處營繕組及資產管理組;招標案應於會辦深耕辦公室前加會總務處採購組。 VI.If a unit uses Higher Education Sprout Project funds, it shall inform the project Office. Reference should be made to the Innovative Research and Development Division of the Office of Research & Development. Reference should be made to the Office of Academic Affairs in relation to teaching. For both teachers and students to travel abroad (approved and not yet approved), the application shall be submitted 2 weeks before departure. Other international matters shall be referred to the Office of International Affairs. Purchase of more than NT$5 million of equipment should be referred to Innovative Research and Development Division of the Office of Research & Development and the Instrument Development Center. Construction works should be referred to the Construction and Maintenance Division and Property Management Division before informing the Headquarters. The tender shall be referred to the Purchasing Division of the Office of General Affairs before informing the Headquarters.
七、經費流用原則: VII. Principle of funds transfer:
(一) 國外旅費:子計畫/子單位內國外旅費不可自其他科目流入,可流出至業務費。 (I) Foreign travel expenses: Foreign travel expenses of the sub-project/sub-unit may not flow in from other subjects, but may flow out to operating expenses.
(二) 人事費:子計畫/子單位內人事費不可自其他科目流入;可流出至業務費。 (II) Personnel expenses: Personnel expenses of the sub-project/sub-unit may not flow in from other subjects, but may flow out to operating expenses.
(三) 延攬人才費:子計畫/子單位延攬人才費不可自其他科目流入;可流出至業務費。 (III) Recruitment expenses: Recruitment expenses of the sub-project/sub-unit may not flow in from other subjects, but may flow out to operating expenses.
(四) 業務費:子計畫/子單位內業務費可自國外旅費、延攬人才費與人事費流入。 (IV) Operating expenses: The operating expenses of the sub-plan/sub-unit can be imported from foreign travel expenses, recruitment expenses and personnel expenses.
(五) 限制性項目:子計畫/子單位內限制性項目不可自其他科目流入;可流出至業務費。 (V) Restricted items: Restricted items in sub-project/sub-unit are not allowed to flow in from other subjects, but may flow out to operating expenses.
(六) 資本門:不得與其他科目流用,於7月31日前所產生之標餘款使用至回收日止,但往後所產生之標餘款則一律回收。 (VI) Capital account: It shall not be shared with other subjects. The balance generated before July 31 shall be used until the date of recovery, but the balance generated thereafter shall be returned.
(七) 依教育部規定:以上一級用途別項目流入不超過20%,流出不超過30%。 (VII) According to the provisions of the Ministry of Education, the inflow and outflow of the items at the above level shall not exceed 20% and 30% respectively.
(八) 高教深耕計畫所列各計畫經費依教育部個別發函辦理請撥,並獨立經費執行及辦理收支結算表,計畫間不得互相流用勻支。 (VIII) The funds for various plans. Listed in the Higher Education Sprout Project are allocated individually by the Ministry of Education, and the funds are executed and the income and the statement of income and expenditure will be processed independently. Funds must not be transferred from one plan to another.
八、各中心或學院內計畫項目間經費變更、各計畫如需辦理流用或跨一級單位之經費交換,得於11月30日前填具經費撥收申請表辦理;另各中心或學院內計畫項目須辦理變更經費細項分配表內之項目者,得於10月31日前填具經費支用項目變更申請表,並以二次為限。 VIII. Each center or college may submit the application form for fund allocation and collection before November 30, if there is any change of funds between plan items of each center or college, or if fund transfer or exchange between level-one units is needed. In addition, each center or college may submit an application for changing the items listed in the detailed fund allocation form before October 31, however, changes can only be made twice.
九、經費保留作業: IX. Fund encumbrance:
(1)原則上教務處發放各單位之經費屬統籌款經費,不得辦理保留,惟學院旗艦計畫不在此限。學院旗艦計畫應符合高教深耕計畫KPI且有特色、每個期程需有對應的成果,額度以學院所屬會編獲配補助款總額10%為上限。 (I)In principle, the funds distributed to each unit by the Office of Academic Affairs are unified funds and cannot be retained, except for the Flagship Plan of the college. The Flagship Plan of the college should meet the KPI of the Higher Education Sprout Project and have its own characteristics, while corresponding achievements shall be made every stage of the Plan. The amount of the Flagship Plan should be subject to a maximum of 10% of the total subsidy allocated by the college.
(二) 108年度辦理經費保留作業如下: (II) The operation of fund encumbrance in 2019 is as follows:
1.因契約關係辦理經費保留:以專簽辦理,最多以2年度為限,需註明經費會編、經費項目、保留金額、保留原因、債務或契約責任起訖期間、預計完成日(預估完成驗收付款日),專簽奉核後並檢附核准專簽影本、請購單、開標紀錄表、機具規格明細表及合約書前三頁之影本(請使用A4影印紙),且合約書首頁由主辦單位之承辦人及主管簽章並加註「核與正本相符」,填具「經費保留調查表」交由一級單位彙整後送至深耕辦公室,如屆時教育部不予核定,請貴單位自籌經費支應並負擔歸墊教育部之責。 For contractual fund encumbrance: Fund encumbrance shall be subject to a special request and to a maximum of 2 years. It is necessary to indicate funds compilation, project, amount of retention, reason for retention, duration of debt or contract obligation, expected completion date (estimated completion acceptance and payment date). Attach a photocopy of the approved signature, requisition, tender document, specification sheet and the first three pages of the contract (A4 paper required); the first page of the contract shall be signed by the person in charge and supervisor and marked "certified copy". Fill out the "fund encumbrance questionnaire" and send it to the Headquarters. If the Ministry of Education does not approve the application, the applicant shall self-raise funds and bear the responsibility of reimbursing the Ministry of Education
2.無契約關係辦理經費保留: Fund encumbrance without contractual relationship:
(1)僅限學院旗艦計畫及特色領域研究中心計畫且必須有充分合理原因始得辦理經費保留。 Limited to the Flagship Plan and the Featured Areas Research Center Program of the College, and must have sufficient reason.
(2)依規定最多以2年度為限,得依下列規定申請保留,若為2年期計畫,第一年經費執行進度至少為總經費70%,下一年度必須全數執行完畢。 The period of retention shall be limited to 2 years, and the applicant may apply for retention in accordance with the following provisions. In the case of a biennial plan, at least 70% of the total budget shall be implemented in the first year and in the following year it must be fully implemented.
A.期初需繳交計畫書:請依規定格式撰寫並符合高教深耕計畫KPI且有特色、每個期程需有對應的成果。包含經費預估表、計畫執行時程進度表。 Initial proposal submission: Please write the KPI in accordance with the prescribed format and meet the specific requirements of the Higher Education Sprout Project. Corresponding results shall be achieved in each stage of the plan, while budget estimate and schedule being included.
B.年底申請經費保留:專簽辦理,需註明經費會編、經費項目、保留金額、保留原因、預計完成日(預估完成驗收付款日),並檢附原始計畫書、經費預估表、計畫執行時程進度表,保留原因需充份合理,如屆時教育部不予核定,請貴單位自籌經費支應並負擔歸墊教育部之責。 Application of fund encumbrance at the end of the year: Fund encumbrance shall be subject to a special request. It is necessary to indicate the fund compilation, fund project, retained amount, retained reason, expected completion date (estimated acceptance and payment date), and attach the original proposal, estimated cost form and schedule of plan implementation. The reasons for reservation should be reasonable. If the Ministry of Education does not approve the reservation, the applicant shall self-raise funds and assume the responsibility of reimbursing the Ministry of Education
十、108年度經費控管方式如下: X. Expenditure control method in 2019:
(一) 資本門:各單位應於7月31日前完成所有請購程序(即將相關請購資料送至主計室,經主計室完成登帳),並於完成請購程序後一個禮拜內,提送招標單位辦理招標,11月30日前完成驗收付款程序,並收回結餘款;如未於7月31日前完成請購程序,將由深耕辦公室收回未動支之資本門。(依8月5日下午5點會計系統顯示之金額為準) (I)Capital account: Each division shall complete all the purchase requisition procedures, which include sending the relevant document to The Budget, Accounting and Statistics Office for entry, before July 31, and submit the document to the tendering unit within one week after the completion of the purchase requisition. The acceptance and payment procedure and the collection of the balance shall be done before November 30. If the requisition process is not completed by July 31, the Headquarters will recover the unspent capital budget. (subject to the amount shown in the accounting system at 5 p.m. on August 5)
(二) 經常門: (II) Current expenditure Account: 1.人事費、延攬人才費、新聘專任教師:須於108年12月10日(二)前達實支率100%。 Personnel expenses, recruitment expenses, costs for hiring new full-time teachers: The actual expenditure rate must be 100% by Tuesday, December 10, 2019. 2.各單位經常門(其他不屬上述人事經費及資本門以外之經費)分兩階段撥款,第一階段先核撥50%,達成已撥金額動支率70%,即核撥第二階段經費,若直至8月底仍未達成上述規定之執行率,則不再接受額外經費補助。另108年度應達成執行進度及時程如下: The current expenditure account of each unit (funds other than the above-mentioned personnel costs and capital account funds) shall be allocated in two stages. The first stage shall be 50% of the whole budget. The second phase of the appropriation will be approved when 70% of the allocated amount is executed. If the budget implementation rate does not reach this standard by the end of August, no additional subsidy will be provided. In addition, the implementation schedule in 2019 shall be as follows:
※ 實支率=(實支數+暫付數)/核定數 ※ 動支率=(實支數+暫付數+請購數)/核定數 ※ 核定數=期初核定數(以經費細項分配表為準)+各單位流用之調整
※ Actual expenditure rate = ( actual expenditure amount + provisional amount)/ authorized amount ※ Expenditure rate = ( actual expenditure amount + provisional amount + requisitions)/ authorized amount ※ Authorized amount = initial authorized amount (subject to detailed fund allocation table) + adjustment of each unit
各單位如未能於8月底、9月底、11月中完成應達成之實支率,將由深耕辦公室收回未實支之經常門差額;另11月底前須達100%動支率(經主計室完成登帳),若未能完成請購程序,將由深耕辦公室收回未動支之經常門差額。(依9月5日、10月5日、11月15日、12月5日下午5點會計系統顯示之金額為準) If a unit fails to hit the actual expenditure rate by the end of August, the end of September and the middle of November, the Headquarters will recover the balance of the unrealized current expenditure account. In addition, by the end of November, the expenditure rate must be 100% (recorded by The Budget, Accounting and Statistics Office). If the requisition procedure is not completed by that time, the Headquarters will recover the balance of the unused current expenditure account. (subject to the amount shown in the accounting system on September 5th, October 5th, November 15th and December 5th at 5pm)
(三) 於6月底依各單位績效指標推動成效管考狀況,對各單位經費做必要之調整。 (III) At the end of June, necessary adjustments to the funds would be made according to the performance indicators of each unit.
十一、各系所或計畫經費由各單位主管或計畫主持人嚴格控管,各中心、學院主管亦應統籌納管所屬分配經費之使用情形(含期初核撥與期中申請),定期追蹤檢討執行進度,且納入執行率控管。各單位執行成果,將列為下年度經費核列參考。 XI. The expenditure of each department or program shall be strictly controlled by the director or program investigator. The director of each center or college should also coordinate the use of the allocated funds (including initial allocation and mid-term application), regularly follow up and review the implementation progress, and supervise the implementation rate. The implementation results of each unit will serve as reference for the next year's appropriation.
十二、單位或計畫應於計畫結束後,填報計畫結案報告,俾利彙整呈報教育部。 XII. Upon completion of the project, the unit or program shall submit a final report of the project to the Ministry of Education.
These regulations were translated from the original Chinese. In the event of any discrepancies between the two versions, the Chinese always takes precedence. |