112

3,270 千元

環境教育策略之推動、檢討及資訊

2023/01/16

2023/11/30

黃秋華會計師

環境部環境保護司

hsinchieh.huang

誠明聯合會計師事務所

環境教育

協議程序、環境保護財團法人、財務及業務

agree-upon procedures, environmental protection foundation, financial and business

張景嵐會計師；林秀湄會計師；吳巧倫會計師

林秀湄

02-25779281#201

lin.cmcpa@gmail.com

政府透過環境保護財團法人之力量，將環保的觀念深入民間，協助環境保護議題之研究與推廣，有助於環境保護作業之落實。依據財團法人法第3條之規定，以環境保護業務為目的之全國性財團法人其設立許可及後續之監督管理其主管機關為環境部，又依據財團法人法第27條第1項規定，主管機關認有必要時，得檢查財團法人之財產狀況及其有無違反許可條件或其他法律之規定。據此環境部招標尋找合適之會計師事務所，透過專業會計師審查57家環境保護財團法人申報財務報表真實性及業務執行之公益績效，即時輔導暨答覆各環境保護財團法人，因應財團法人法施行後所有應配合辦理事項，及法人登記、會務、財務會計等相關諮詢，辦理說明會，透過查核環境保護財團法人的財務狀況與業務運作，督促輔導各環境保護財團法人按期報核財務報表，編列正確之預、決算及主動公開相關資訊。並配合財團法人法之施行，已建置環境保護財團法人資訊管理系統供環境保護財團法人使用。

協議程序、環境保護財團法人、財務及業務

MOENV024112002_公開版.pdf

0MB

2023/12/31 上午 12:00:00

Through the power of the Environmental Protection Foundation, the Government would like to let the concept of environmental protection to go deep into the people in society, helping the research and promotion of the environmental protection issues, contributing to the implementation of the environmental protection operations. According to the Foundation Act Article 3, if the national foundation’s main purpose is for environmental protection business, regarding its establishment approval and follow-up supervision of foundations, its competent authority is Ministry of Environment, and also based on Foundation Act Article 27 item 1, the competent authority, as it deems necessary, may inspect a foundation’s financial status and ascertain whether there is any violation of the conditions on its establishment approval or other legal requirement. According to this, Ministry of Environment tenders to look for the suitable accounting firm, through professional accountant reviews 57 units of Environmental protection foundation to declare the authenticity of the financial statements and the public welfare performance of the business execution, giving instant counseling and replying to environment protection foundation, to cope with the Foundation implementation conduct matters, and also legal person registration, conference, financial accounting related consultation, conduct seminars, through checking the financial status and business operations of the environmental protection foundations, supervising and urging the environmental protection foundations to submit the financial statements on a regular basis, preparing the right budget, closing account and actively publish the related information. To cooperate with the implementation of Foundations Act, Environmental Protection Foundation Information System is being set up for the Environmental Protection Foundation use.

agree-upon procedures, environmental protection foundation, financial and business