The accounting affairs focus on the development of the financial management function mainly. 1. General Accounting for Taipei City Government The general accounting procedure of Taipei City is based on laws and regulations and the receipt and payment entries going through the cashier process of the Treasury, in accordance with the budget allocation plan. Both settlements of budget, executed according to the administrative programs and change of financial status, shall be recorded in detail to emphasize the basic principle that no fund may be used without budgeting.
2. Checking and ratifying Accounting Systems Accounting is a powerful tool to assist management. It can offer complete records through the transaction of accounting and generate precise accounting reports for reference in decision making. In accordance with related laws, it is issued to establish the accounting system to be the criterion for processing of government accounting affairs. Due to the enormous changes of environment, increasing complications of accounting affairs, and endless updates of accounting theory, the Directorate General of Budget, Accounting and Statistics (DGBAS) of Executive Yuan issued the accounting system of ordinary government activities for the central government general fund on July 30, 2007 in order to modernize and internationalize domestic accounting system. The system was implemented experimentally from November 2009.To bridge the gap between the central and local government when dealing with the accounting affairs, the Department of Budget, Accounting & Statistics (DBAS) of TCG now follows the associated system of DGBAS and positively researches and establishes the accounting system for usual government activities of TCG general fund. Also DBAS keeps on setting and approving the accounting system of each subordinate agency.
3. In Charge of Implementing the TCG internal control system. The Internal control system is not only a kind of management system within government agencies, but also an important part of financial administrative management. Therefore, the implementation of the internal control system must be put into effect. In order to have agency' heads and staff understand the associated conception and implementing method for promoting the internal control system, TCG has formulated related regulations and hold relevant seminars yearly since 2002. Furthermore, the TCG Internal Control System Implementation Committee was established for monitoring the implementation effectiveness of each agency. The committee members are the Secretary General, the chiefs of the Department of Finance, Public Works Department, Research, Development and Evaluation Commission, Department of Personnel, Department of Government Ethics and the DBAS. The DBAS is also in charge of being the staff of the committee. The main work of the committee is to assist agencies to complete the establishment of the internal control system, and to establish the Joint Examining Group for examining and rectifying the agency’s internal control system on-site annually. Presently, all TCG agencies and schools have carried out the implementation of the internal control system. The DBAS will continue to strengthen the associated measures, provide training courses, and endeavor to assist agencies in implementing the internal control system, so as to assure the administrative quality and promote the services of TCG.
Department of Budget, Accounting and Statistics, Taipei City Government
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Copyright Department of Budget, Accounting and Statistics, Taipei City Government
5F/6F, No.1, City Hall Rd., Taipei, 11008, Taiwan, R.O.C.
TEL:886-2-27208889Updated: 2017/12/5 17:06:05