環境保護財團法人104年至105年 財務、業務查核及輔導專案工作計畫
| 中文摘要 | 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。而依據《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點第3款規定，行政院環境保護署得派員或委託會計師檢查財團法人之組織及其管理方法、有無違反許可條件、業務執行狀況、財產保管運用情形、財務狀況、公益績效。據此行政院環境保護署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，即時輔導暨答覆財務、會計及稅務相關問題，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。 | ||
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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-106-EA01-03-A124 | 經費年度 | 106 | 計畫經費 | 1980 千元 |
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| 專案開始日期 | 2017/03/03 | 專案結束日期 | 2017/12/25 | 專案主持人 | 黃秋華會計師 |
| 主辦單位 | 綜計處 | 承辦人 | 李佳玟 | 執行單位 | 誠明聯合會計師事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | EPA106A124_公開版.pdf | 0MB |
2015 and 2016 Agreed-Upon Procedures to Implement the Environment Protection Foundations’ Operational Condition and Financial Statement Audit
| 英文摘要 | Through the power of the Environmental Protection Foundation, the Government will let the concept of environmental protection 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. And according to the Environmental Protection Administration Executive Yuan of Environmental Protection Foundation established licensing and inspection Art 12, line item 3, Environmental Protection Administration Executive Yuan may send or entrust an accountant to investigate the organization and management of the Foundation, whether the violation of the license conditions, operational status, implementation of protected assets, financial situation and public performance. According to this document, the Environmental Protection Administration Executive Yuan can implement tender to find a suitable accounting firm, to examine and confirm the authenticity of the declared financial statements and public performance of their assignments; to provide immediate support on finance, accounting and tax-related issues, and to conduct seminars. Through auditing the financial status and operations of the Environmental Protection Foundation, supervising and urging the Foundations to submit the financial statements on a regular basis, and preparing the right budget and closing account. | ||
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| 英文關鍵字 | agree-upon procedures, environmental protection foundation, financial and business | ||