法規內容

下載法規原始檔

 

國立成功大學受贈收入收支管理要點
National Cheng Kung University Directions for Managing the Donation Income and Expenditure

97年5月28日第157次行政會議通過

Passed at the 157th Administrative Meeting, May. 28, 2008

奉教育部97年10月7日台高(三)字第0970198815號函核備

Ratified by the Ministry of Education, as written in its official letter coded as Tai-Gao (3) Zi, No. 0970198815, dated Oct. 07, 2008

99年11月24日第162次行政會議修正通過

Amended at the 162nd Administrative Meeting, Nov. 24, 2010

100年11月23日第164次行政會議修正通過

Amended at the 164th Administrative Meeting, Nov. 23, 2011

103年2月26日第171次行政會議修正通過

Amended at the 171st Administrative Meeting, Feb. 26, 2014

105年11月16日第183次行政會議修正通過

Amended at the 183rd Administrative Meeting, Nov. 16, 2016

110年6月9日109學年度第4次校務會議修正通過(因應組織調整)

Amended at the 4th University Council Meeting of the 2020 academic year on June 9, 2021

111年12月21日第215次行政會議修正通過

Amended at the 215rd Administrative Meeting, Dec. 21, 2022

 

一、國立成功大學(以下簡稱本校)為辦理受贈收入,依「國立大學校院校務基金設置條例」、「國立大學校院校務基金管理及

        監督辦法」及本校校務基金自籌收入收支管理辦法相關規定,特訂定本要點。

1. To manage donation income, National Cheng Kung University (hereafter “the University”) abides by the National University

    Endowment Fund Establishment Act, the Regulations on the Management and Monitoring of the National University

    Endowment Fund, the National Cheng Kung University Revenue and Expenditure Management of Self-Generated Endowment

    Fund Regulations and has established these Directions.

二、本要點所稱受贈收入,係指本校無償收受動產、不動產及其他一切有財產價值之權利、或債務之減少,包含現金、有價證券

        、固定資產及無形資產等。

2. The donation income in these directions refers to the personal property, real estate, and any other forms of rights or debt

    reduction by asset values that the University has received without compensation (e.g., cash, securities, fixed assets, and intangible

    assets)

三、本校受贈收入應全數撥充校務基金,未指定用途之受贈收入,由學校統籌運用;指定用途之受贈收入,其用途應與校務有

        關。非由學校全權管控之指定用途現金(含支票、匯款)之受贈收入,其行政管理費提撥比例如下:

(一)實際用途與產學合作收入或推廣教育收入性質相同者,依照本校產學合作經費收支管理要點或推廣教育收支管理要點規定辦

        理。

(二)贊助學生社團活動、獎助學金或急難救助用途者,免予提撥。

(三)非屬前二款情形者,以提撥5%為原則。但有特殊情形,得專案簽請校長核准後辦理。

3. All donation income should go toward the university endowment fund. For received income without a designated use, its use

    shall be determined by the University. Donation income with designated use should have a use related to the university affairs.

    For donation income in the form of cash (including check and remittance) with a designated use that is not fully controlled

    by the University should be allocated particular amount of administrative management fee. The allocation ratio is as follows: 

    (1) If the actual use is the same in nature as income from university-industry cooperation or income from extension education, it

          shall be handled in accordance with the University’s Revenue and Expenditure Management Directions on University-Industry

          Collaboration Projects or Revenue and Expenditure Management Directions on Extension Education.

    (2) Designated use for student association activities, scholarships, or emergency relief are exempt from appropriation.

    (3) For those who do not fall under the circumstances of the preceding two paragraphs, at least 5% should be allocated as

          administrative management fee in principle. However, in special situations, the projects which are signed and approved by the

          University’s president can be waived. 

四、受贈收入為現金時,應確實交付本校收受;為現金以外者(動產、不動產、有價證券、權利等),應依國有財產法第三十七條

        規定,由資產保管組依程序陳報教育部轉行政院指定主管機關。屬不動產者,應確實點交,並由資產保管組辦妥所有權移轉

        登記。

        受贈收入於簽訂捐贈契約後,本校得提供募款確認函;於收取現金或辦妥產權移轉登記後,始可開立捐贈收據或證明。但捐

        贈者如有預開現金收據需求,得專案簽請校長核准後辦理,預開收據並應加註「俟收到現金後,本收據始生效力,如未於15

        日內交付現金,本收據與募款確認函應返還本校,未返還者,本校得逕予註銷。」

4. Donation income in the form of cash should be given to and received by the University. Pursuant to Article 37 of the National

    Property Act, that in the forms other than cash (including personal property, real estate, securities, and rights) shall be

    reported by the Property Management Division according to relevant procedure to the Ministry of Education, which shall 

    submit it to the competent authority designated by the Executive Yuan. That in the form of real estate should be solidly checked

    and delivered to the University, and the Property Management Division should conduct the ownership transfer registration.

    After signing the donation contract, the University can provide a fundraising confirmation letter. Only after cash has been

    received or the property has undergone property right transfer may the donation receipt or proof of donation be provided.

    However, if the donor needs donation receipt in advance, it can be processed after the approval of the University’s president.

    Besides, the pre-issued receipt should be marked "Once the cash is received, this receipt will become effective. If the cash is not

    delivered within 15 days, this receipt and the fundraising confirmation letter should be returned to the University, and if not

    returned, the University has the right to cancel it directly.”

五、本校辦理受贈收入業務,不得與贈與人有不當利益之聯結。

5. The University manages donation income and may not have inappropriate profit connections with donors.

六、本校對熱心捐贈者,得比照教育部訂頒之「捐資教育事業獎勵辦法」予以適當之獎勵。

6. For zealous donors, the University may refer to the Regulation on Awarding Entities Donating or Supporting the Education

    Industry promulgated by the Ministry of Education and provide suitable incentives.

七、本要點未指定用途之受贈收入由學校統籌運用,在不違反本校校務基金自籌收入收支管理辦法相關規定下,並得作下列用

        途:

        (一)本校學校人員人事費支應原則(下稱人事費支應原則)第三點第一款之編制內教師,本薪 (年功薪)、加給以外之給與。

        (二)本校人事費支應原則第五點第一款至第十款規定,聘僱編制外人員人事費。

        (三)本校人事費支應原則第四點第七款至第十款及第十七款規定,鼓勵表現優異之行政、學術單位或教職員工個人給與經費

               或工作酬勞。

        (四)辦理自籌收入業務有績效者之行政人員工作酬勞。

        (五)支應本校學術研究、國際交流或教職員因公派員出國之事項。

        (六)支應本校學生國內外交流、補助清寒學生獎助學金及學生之其他相關需求。

        (七)增購、汰換或租賃公務車輛。

        (八)支應學校之新興及修繕工程。

        (九)投資於與校務或研究相關之公司與企業,或其他有助於增進效益之投資。

        (十)其他有助於校務發展,並經 校長核可者之支出。

7. Donations without a designated use are to be organized and used by the University. Without countering relevant regulations

    under the National Cheng Kung University Revenue and Expenditure Management of Self-Generated Endowment Fund

    Regulations they may be used in the following purposes:
    (1) As payment other than the base pay (seniority pay) and allowance of permanent faculty and staff in accordance with

          Subparagraph 1, Article 3 of the National Cheng Kung University Staff Personnel Expense Payment Directions (hereafter the

          Personnel Expense Payment Directions).
    (2) As personnel payment for contracted staff in accordance with Subparagraph 1-10, Article 5 of the Personnel Expense

          Payment Directions.
    (3) As a bonus or reward for outstanding administrative and academic units or individual faculty or staff members in

          accordance with Subparagraph 7-10, Article 4 and Subparagraph 17, Article 4 of the Personnel Expense Payment Directions.
    (4) As a reward for administrative workers who have demonstrated excellent performance in generating self-generated income

          for the University.
    (5) To pay for the University’s academic research, international exchanges, or international business trips of faculty and staff.
    (6) To pay for students’ domestic and foreign exchange, subsidize scholarships granted for students under the poverty line, and

          meet students’ other needs.
    (7) To purchase, replace, or rent official vehicles.
    (8) To pay for the University’s new or repaired engineering projects.
    (9) To invest in companies and enterprises associated with the University’s development or research activity or invest in others

          that are beneficial to improving performance.
    (10) As other forms of payment that are conducive to the development of the University and have been approved by the

            University’s president.

八、本校編制內教師、比照教師之專業技術人員及研究人員兼任非編制主管職務,其主管職務加給經費來源為指定用途受贈收入

        時,不受本校聘請教師、比照教師之專業技術人員及研究人員兼任非編制職務實施要點規定之限制。但支領主管職務加給

        總額,不得超過其每月本薪(年功薪)與學術研究費二項合計之數額。

8. The University’s permanent teachers, professional technicians and researchers whose roles are comparable to those of teachers

    concurrently serve as non-establishment supervisory positions, if the expenditure is sourced from the designated-purpose

    donation income, it wouldn’t be restrict by the University’s Implementation Directions for Recruiting  teachers, professional

    technicians and researchers whose roles are comparable to those of teachers concurrently serve as non-establishment

    supervisory positions. However, the total amount of compensation for the position of the supervisor shall not exceed the sum of

    the monthly base salary (seniority pay) and the academic research fee.

九、指定用途之受贈收入,因推動受贈目的發展之需要,得另訂支給基準,依行政程序簽請校長同意後辦理。

9. The designated-purpose donation income may established another payment standard because of the development needs of the 

    recipient purpose. Besides, the standard shall be signed and approved by the University’s president in accordance with the

    administrative procedures.

十、本校接受捐贈案件以財務處為窗口,接受捐贈表及作業程序另訂之。受贈收入之收支須有合法憑證,設置專帳並由主計人員

        負責帳務處理及彙編財務報表。

10. The Office of Finance is the department responsible for receiving donations for the University. The donation acceptance form

        and operation procedures are stipulated separately. The revenue and expenditure of donation income with a legal voucher 

        under a specified account. Budget, accounting, and statistics personnel are responsible for accounting processing and 

        compiling financial statements.

十一、本校受贈收入之收支管理,除法令另有規定外,悉依本要點規定辦理。

11. Unless otherwise provided by the statutes, the income and expenditure management regarding donated income is conducted in

        accordance with these Directions.

十二、本要點經校務基金管理委員會通過及行政會議通過後實施,修正時亦同。

12. The Directions shall be implemented upon approval by the University Endowment Fund Management Committee and

        Administrative Meeting. Any 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.