環境保護財團法人95年及96年財務及業務查核工作專案計畫
| 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97年5月至97年11月，本事務所派員逐一查訪全省共計32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（產）保管及運用情形：受查基金會中共計1家未確實經正式決議及核准進行購置、出售、轉讓、報廢或抵押固定資產，共計1家進行與設立目的與業務無關之投資，共計1家之土地及建築物未投保火險。 （二）財務狀況：受查基金會中共計3家部分收入未確實開立收據，共計5家未設立或使用適當程序報銷支出。共計4家銀行存款餘額與銀行詢證函或帳載記錄不符。 （三）會計制度與帳務處理：受查基金會中共計9家部分帳冊之編製不完整，共計6家部分交易未具有完備且正確之會計記錄，共計10家部分支出未取具合法憑證。 （四）業務執行狀況及公益績效：受查基金會中共計3家未依規定改選董監或提報備查，共計5家未依規定時間提報預算書及決算書，計有3家基金會未能符合每年至少召開二次董事會之規定，共計1家未執行章程訂定之目的事業。 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-97-E103-02-337 | 經費年度 | 097 | 計畫經費 | 939 千元 |
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| 專案開始日期 | 2008/05/19 | 專案結束日期 | 2008/12/31 | 專案主持人 | 陳中成 |
| 主辦單位 | 綜計處 | 承辦人 | 徐國豐 | 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 |
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| 期末報告 | EPA97A106.pdf | 1MB | [期末報告]公開完整版 |
2006 and 2007 Agreed -Upon Procedures to Implement the Environment Protection Foundations’ Operational Condition and Financial Statement Audit
| 英文摘要 | To identify and analyze Environment Protection Foundations’s operational and financial condition and evaluate their performance, the Economic Protection Administration (EPA) carried out the plan, started form May 2008 to November 2008, called “2006 and 2007 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: one foundation purchased, disposed, or mortgaged fixed assets without EPA’s approval. One foundation held investments, not related to its mission of the foundation. One foundation’s land and construction without fire insurance. 2.The financial situation: Three foundations did not generate any invoices when the transactions occurred. In addition, five of them did not have any proper procedures to record the expenses and four of them did not reconcile their account balance with banks periodically. 3.The accounting policies and transactions: There are nine foundations not having the hard copy to record all accounting transactions, six of them did not record the some transactions appropriately on their expenses and receives, and ten foundations’ part expense without legally voucher. 4.The implementation and the effectiveness of the foundations: Three foundations did not reelect the directors and controllers and violated the EPA rules. Also, five of them did not present the budget and financial report to EPA on time and three foundations didn’t hold the board meeting twice a year. And, one of them did not implement the business by its Article of Incorporation. 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 | ||