環境保護財團法人100年至101年財務、業務查核及輔導專案工作計畫
| 中文摘要 | 依據《行政院環境保護署審查環境保護財團法人設立許可及監督要點》第12條規定，行政院環境保護署委託永輝啟佳聯合會計師事務所查核主管之環境保護財團法人之財務及業務狀況。本案查核期間為民國101年11月至102年12月，本事務所派員逐一查訪全省共計45家環境保護財團法人峻事，依據查核結果由會計師出具執行協議程序報告書。本案彙總查核結果發現以下重要事項： （一）財務保管運用情形：經查核實際情形並無重大異常。 （二）財務狀況：受查基金會中共計11家登記財產總額現金部分，未以專戶或定期存款儲存，共計3家傳票未有權責人員簽核，共計1家存摺或對帳單金額與帳列金額不符。 （三）會計制度及帳務處理：受查基金會中共計6家部分支出未取具合法憑證，共計3家國外出差旅費未檢附登機證，共計1家支付酬勞及薪資未向國稅局通報。 （四）業務執行狀況及公益績效：受查基金會中共計7家未執行章程訂定之目的事業。 （五）政府捐助之財團法人薪酬（含員工及高階主管人員）規範（標準）之訂定情形：經查核實際情形並無重大異常。 (六）查核財團法人依 貴署監督要點第12點規定辦理情形：受查基金會中共計22家基金會未提供年度業務目標、工作計畫及經費預算暨年度業務執行報告、經費運用及財產清冊及報環保主管機關備查資料供核，共計13家未依章程規定召開董事會，共計2家未向稅捐稽徵機關辦理年度之結算申報。 （七）查核財團法人是否(1)違反法令、其捐助章程或遺囑；(2)管理、運作方式與其設立目的不符：經查核實際情形並無重大異常。 （八）查核有提出分年補足設立基金現金之財團法人是否依申請分年補足設立基金現金規劃表時程，補足基金：受查基金會中共計3家法人有提出分年補足設立基金現金規劃表，然未依規畫表之時程補足基金，共計2法人有動用設立基金之情形，且未提出補足設立基金現金規劃表時程。 （九）查核財團法人資訊公開情形（網站設置及使用情形）：受查基金會中共計23家財團法人並未架設網站公開相關資訊。 針對查核之重大發現，本事務所提出現況問題及改善建議書，供主管機關監督與制訂相關政策之參考。 | ||
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| 中文關鍵字 | 協議程序，環境保護財團法人，財務及業務 | ||
基本資訊
| 專案計畫編號 | EPA-101-EA01-03-A294 | 經費年度 | 101 | 計畫經費 | 1980 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2012/11/27 | 專案結束日期 | 2013/12/31 | 專案主持人 | 張惠玲 |
| 主辦單位 | 綜計處 | 承辦人 | 李佳玟 | 執行單位 | 永輝啟佳聯合會計師事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | EPA102A106-公開版.pdf | 0MB |
2011 and 2012 Agreed -Upon Procedures to Implement the Environment Protection Foundations’ Operation
| 英文摘要 | To identify and analyze Environment Protection Foundations’ operational and financial condition and evaluate their performance, the Economic Protection Administration (EPA) carried out the plan, started form November 2012 to December 31 2013, and called “2011 to 2012 Agreed upon Procedures to Implement the Environment Protection Foundations’ Operational Condition and Financial Statement Audit.” There were 32 foundations in that Project. EPA planner to outsource an accounting firm with the independence, profession, and experiences to examine financial and non-financial information flows that impacted the financial statements and provided any analysis, findings, and recommendations. According to §12 by “The institution and the Supervision of the Environmental Protection Foundation.” to examine financial and non-financial information flows. The agreed-upon procedures display the following important findings: 1. The custody and use of the assets: After the implementation of the relevant audit procedures found no significant abnormal situations. 2. The financial situation: 11 foundations didn’t deposit the registration property total amount as time deposit, 3 foundations’ vouchers didn’t approve by the authorized person, 1 foundation did not reconcile their account balance with banks periodically. 3. The accounting policies and transactions: There are 7 foundations’ partial expenses without legally voucher, 3 foundations’ oversea traveling expenses without air tickets and boarding pass, 1 foundation didn’t filing the tax return for withholding tax. 4. The implementation and the effectiveness of the foundations: 7 foundations did not implement the business by its Article of Incorporation. 5. Salary scheduling: After the implementation of the relevant audit procedures found no significant abnormal situations. 6. According to §12 by “The institution and the Supervision of the Environmental Protection Foundation.” the effectiveness of the foundations: 22 foundations did not present the budget and financial report to EPA on time, 13 foundations did not holding the directors’ meeting and 2 foundations didn’t filing the tax return to the tax bureau. 7. According to §13 by “The institution and the Supervision of the Environmental Protection Foundation.” the effectiveness of the foundations: After the implementation of the relevant audit procedures found no significant abnormal situations. 8. Is the foundation complying with the plan to complement the fund: 3 foundations didn’t submit the complement plan, 2 foundations didn’t comply the complement plan. 9. Public information condition: 23 foundations did not publish their information on the website. Based on the agreed-upon procedures, we, Evershine CPAs Firm, present the findings and recommendations to EPA. | ||
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| 英文關鍵字 | agreed-upon procedures, environmental protection foundation, financial and business | ||