50078000https://dbaseng.gov.taipei/News_Content.aspx?n=91067D3180224A4D&s=B6CD9F52D137BC4CBudgetBudgeting starts with the budget and ends with the financial statement, forming an endless cycle. The scope includes planning, compilation and review of budget, implementation and control of budget, and preparation and review of financial statement.1. Planning, compilation and review of Budget <ul><li>(1)General Budget for Taipei Municipal Government (TMG) The budget is a financial plan according to which a government carries out administration programs to attain the policy goals it has set. The budget is also a numerical presentation of the government's general administration. A government must draw up a program and raise the required funds before it launches a construction project or before it starts to provide services. In this way, it can smoothly carry out administration programs and provide the optimal allocation of resources. Each year from March, the Taipei City Government (TCG) will start to prepare the general budget proposal of TMG in accordance with the Budget Act and Principles for Preparing Central and Local Government Budget, as well as the Manual for Preparing TMG General Budget. In addition, the general budget proposal shall be prepared sequentially based on budget execution and financial condition of previous years. Then the general budget proposal will be submitted to Taipei City Council for review before the end of August.</li><li>(2)Subordinate Agency Budget and Consolidated Table The operation of municipal business is a very important area of municipal construction, which is also prepared each year from March. The municipal business, divided into equity special fund and administration special fund, is operated under four important principles, including speeding up municipal construction, satisfying the demand of citizens, improving the welfare of citizens, and turning Taipei city into an international metropolis of industry and commerce. Based on the rule of commercial operation, the budget of equity special fund is operated to achieve three goals: improving operation performance, minimizing loss of profit, and maximizing profit of business. As to administration special fund, it should reach the settled goal of fund under the principle of maximizing benefit. Additionally, based on the autarkical principle, the administration special fund is also required to obtain more financial sources that can be repaid by itself and recover whole operation cost in order to reduce its dependence on municipal finance. The administration special fund should also be prepared in accordance with the Budget Act, budgeting policy of TCG, and other related rules. It should be submitted to Taipei City Council for review with the TMG General Budget Proposal.</li><li>(3)Relation among General Budget, Agency Budget, and Subordinate Agency Budget The general budget for TMG consists of the total amount of budgetary revenue and expenditure for 26 competent agencies with their subordinates, which totals 120 agency budgets, and the required share of budgetary revenue and expenditure for 4 enterprise funds with 1 debt service fund, 11 operations funds, 15 special revenue funds, which totals 31 subordinate agency budgets. In addition, raising of debt, revenue from surplus of previous fiscal year and debt repayment are also included. (The amount of profits to be paid to the treasury, losses to be made up by the treasury and the increase or withdrawal of government investment of the Enterprise Fund of subordinate agency budgets shall be compiled into the general budget; for other categories of the Special Fund, losses to be made up by the treasury and the amount to be paid to the treasury shall be compiled into the general budget.)</li><li>(4)General Budget Addition/Reduction Plan or Special Budget Proposal The general budget proposal of TMG is prepared once a year. During a fiscal year, any major administrative event may take place. A general budget addition/reduction plan or special budget proposal, which is independent from the general budget, shall be submitted in accordance with the Budget Act to meet requirements of such an event. The compilation, review, implementation and financial statement preparation of the plan or special budget shall generally follow the rules governing the general budget of TMG.</li></ul> 2. Budget Implementation and ControlThe budget is carried out and controlled in accordance with the Budget Act, Accounting Act, Regulations for Execution of TMG General Budget, Directions for Execution of TMG Agency Budget, and Directions for Execution of Taipei Municipal Government Subordinate Agency Budget. The main operations are listed below: <ul><li>(1)Execution and Control of Agency Budget<ul><li>a.Planning and Approval of Budget Distribution The distribution of budget shall be carried out in accordance with the executive progress of programs. Based on accurate planning and control, it is able to achieve a perfect financial arrangement. Before the budget is implemented, each agency should prepare distribution budget, and submit it to the Department of Budget, Accounting and Statistics (DBAS) for approval. During a fiscal year, if any agency needs to change original execution program or adjust executive progress other than those distribution budgets whose execution periods expired, it should apply to modify the distribution budget for collection or expenditure in advance.</li><li>b.Restriction on Shifting Fund for Undesignated Purposes Shifting funds from one finance activity to another activity is an important measure allowing flexibility in the execution of budget. Attaining the goals set for administrative programs depends on the flexible execution of budget In order to meet the actual demand of each agency, the Budget Act restricts such shifting to a limited number of accounts. Furthermore, in order to permit flexibility in the execution of budget and, at the same time, control of such execution, the DBAS shall set a limit on the ratio of the fund that could be shifted in or out of an account for sub-program.</li><li>c.Establishment of Reserves and Overall Arranging Accounts During the period from the beginning of the budget preparation to the time of execution, some unanticipated causes or socioeconomic changes may make the budget insufficient or unable to meet the requirements. To allow flexibility and attain the goals set for administrative programs, the Budget Act authorizes the setting of the reserve fund. The first reserve fund is set in the budget of competent agencies and the secondary reserve fund is set in the general budget for TMG. In addition, some overall arranging accounts are set in general budget, including National Compensation Foundation, Reserve Foundation for Disaster, Retirement & Consolation Pay for Government Employees.</li><li>d.Evaluation of Budget Execution Performance Establish the "Awards and Penalties Directions for Evaluation of Budget Execution Performance of Agencies of Taipei City Government". According to this direction, if the actual execution ratio of one agency which is related to the annual revenue, capital expenditure planning budget, and supplement will be granted from the central government cannot reach 80% without any uncontrollable reasons, persons in charge of the agency will be punished. On the other hand, persons in charge of the agency with excellent budget execution performance will be rewarded.</li></ul></li><li>(2)Execution and Control of the Subordinate Agency Budget<ul><li>a.Stage-by-stage Execution Plan and Receipt/Payment Estimate Table for Reference Based on actual operation situations, each Subordinate Agency Budget shall estimate all possible changes and divide one year into two terms, then verify and prepare the stage-by-stage execution plan and receipt/payment estimate table with prudence. Next, the agency should submit its associated plan and table to competent agency for a reference of evaluation.</li><li>b.Approval for Financial Statement Proposal with Receipt/Payment Adjustment According to Article 87 of the Budget Act, the receipt/payment adjustment for operation requirement shall be submitted to the agency's chief for approval with the subordinate agency budget, then it can be incorporated into the financial statement. Special items, such as budget for new employees, shall be submitted to TCG for approval. Then, it will be counted into financial statement.</li><li>c.Approval for Supplementary Budget Proposal According to Article 88 of the Budget Act, Implementation of the Subordinate Agency Budget, if there are major changes in the management environment or for normal operation needs, these changes must be done with approval by the TCG. However, when it involves construction, improvement, expansion of fixed assets, capital reinvestment, sale of assets, raising of long-term debt and debt repayment, supplementary budget procedure shall be required. If the amount is over NT$ 50 million per item, it should be submitted to Taipei City Council for reference.</li><li>d.Evaluation of Budget Execution Performance Establish the "Evaluation Directions for the Capital Expense Budget Execution Performance of Agencies of Taipei City Government". According to this direction, if the actual execution ratio of any agency which is related to the construction, improvement and expansion plan of fixed assets, increasing the long-term investment of funds, receivables plan with ongoing constructions, and profit/loss or surplus/deficiency falls behind over 20% without any uncontrollable reasons, persons in charge of the agency will be punished. On the other hand, persons in charge of the agency with excellent budget execution performance will be rewarded.</li></ul></li></ul> 3. The Preparation and Review of Financial Statement <ul><li>(1)Preparing General Financial Statement of TMG The financial statement is the result of budget execution. In accordance with the Financial Statement Act and the Manual for Preparing TMG General Financial Statement, the financial statement of TCG agencies should be prepared before February 20 of the next year and transmitted to Taipei Municipality Audit Division (TMAD), Department of Finance, DBAS and competent agencies. Based on this financial statement, the DBAS can evaluate the budget execution performance of each agency. The DBAS shall submit the settlement to Taipei City Executive Meeting for first approval before the end of next April and transmit it to TMAD for review. Thus, the financial statement could show not only concrete achievements of TCG's administration, but also the trends of finance and economic development of TCG. Furthermore, it could measure and reflect the performance and shortcomings of administration programs and could be used as a reference when the budget is prepared, the administration guidelines set, and the administration programs improved in the future.</li><li>(2)Preparing Subordinate Agency Financial Statement and Consolidated Tables of General Financial Statement of Taipei Municipal Government The subordinate agencies shall also prepare their financial statement according to the Financial Statement Act and the Manual for Preparing TMG Subordinate Agency Financial Statement for TMG. Thus, the DBAS may not only evaluate each agency's performance with the growth trend but also disclose its financial situation.</li></ul> [][][][]Department of Budget, Accounting and Statistics, Taipei City Government50077990https://dbaseng.gov.taipei/News_Content.aspx?n=91067D3180224A4D&s=6C275079A7092494AccountingThe 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 "Directions for Accounting System of Ordinary Government Activities for Taipei City Government" and the "General Accounting System of Taipei City Government" were formulated and approved by the Directorate General of Budget, Accounting and Statistics (DBGAS) of Executive Yuan, so as to promote the accounting innovation of Taipei City Government. The new system has been implemented in 2018. 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 Government50078030https://dbaseng.gov.taipei/News_Content.aspx?n=91067D3180224A4D&s=7429391C9B3B2F8CStatisticsThe statistic affairs focus on collecting and analyzing the related data of administration for the reference of decision making mainly.1. Official Statistics<ul><li>(1)Advancing the Official Statistics The official statistics are the statistical reports generated from the processes and results of duty performance of government agencies. In order to enhance the official statistics as reference in making decision, the Department of Budget, Accounting and Statistics (DBAS) issues the classified program for the statistic scope of Taipei City Government (TCG). Based on this program, it is required to include the statistical results of important operations within each agency's Official Statistics Plan, and to add, delete or modify the statistical reports timely.</li><li>(2)Preparation & Review of Statistical Data and Issuing Statistical Publications After reviewing and analyzing the statistical reports from all agencies in detail, the DBAS will compile and prepare the "General Report on Statistics of Taipei City Government" and submit it to the Directorate General of Budget, Accounting and Statistics, Executive Yuan (DGBAS) annually in accordance with related laws. In addition, the DBAS also publishes statistical periodicals to enrich the information for decision making, such as "Taipei City Statistical Yearbook", "Taipei City Statistical Abstract" in Chinese/English version, which are issued by year, and "Short Report on Important Statistics of Taipei City", which is issued by month. In addition to those publications, the "Statistical Weekly Report on Municipal Administration" which covers the citizens' concerned topics on municipal administration is also published through the TCG and DBAS websites every Wednesday since May 11, 1999. Furthermore, DBAS also researches and submits some analytic reports on special projects non-periodically to improve the statistics on the duties performance. This kind of statistical reports can be used as references for the head of each agency when setting future policies and reviewing performances.</li><li>(3)Compiling Taipei City Important Statistical Indicators<ul><li>a.Book and Brochure of Important Statistical Indicators Since 1997, DBAS has compiled various Taipei City statistical indicators annually. These indicators are divided into 15 categories and published in the formats of a book and a brochure. Both are offered for the head of TCG's each agency.</li><li>b.Important Statistical Indicators on Districts To show the differences among the 12 administrative districts in Taipei City, DBAS has published "Taipei City Statistical Indicators on Districts" which includes indicators for 13 categories. The publication is offered for the head of TCG's each agency and 12 administrative districts.</li><li>c.Maintaining the Definitions and Explanations of Important Statistical Indicators In order to have the usage of the important statistical indicators more precise, the DBAS continues to revise the associated indicators' definitions and explanations.</li></ul></li><li>(4)Establishing Comparison Benchmarks for National and International Cities In order to improve the competitiveness of Taipei City, there are 50 statistic benchmarks in 14 categories listed to be the judgment & comparison items. The DBAS starts to publish the analysis report on the judgment & comparison of national counties and cities from the previous year annually since 2000. As to international cities, the DBAS also designs questionnaires in accord with listed indices and sends them to 40 famous international cities that feature similar characteristics to Taipei City for yearly data collection. Due to the differences of statistic systems and statistic registration mode between cities, some statistical data are unavailable or different in time scale that results in only few data can be re-calculated for usage. Thus it is required to communicate with those cities for data re-collection. The DBAS already collated and analyzed the obtained data and put them on its website. Those data can be used as a criterion for TCG in drawing up policies and be the references for public.</li><li>(5)Reviewing the Executive Plan for Statistic Survey of Agencies in TCG In order to prevent the statistic survey of each TCG agency from overlapping, minimize the interference with citizens, and attain the goal of survey smoothly, the statistic surveys of TCG agencies are handled in accordance with the Enforcement Rules of Statistics Act which requires each agency to prepare detailed survey plans in advance and submit its plans to DBAS for review. Through this requirement, errors in statistic surveys can be reduced, and the scope of the survey can be expanded to meet the citizens' demand for convenience.</li><li>(6)Enriching the Contents of Statistic Information Service Network The Chinese DBAS website was launched in July 1997 and has been continually updated. It offers the following statistical items for the public: statistical e-books, gender statistics, Statistical Weekly Report on Municipal Administration, statistics drawing Taipei and statistical indicators, etc.</li></ul> 2. Community Statistics<ul><li>(1)The Survey on Civil Economic Activities in Taipei City<ul><li>a.The Family Income and Expenditure Survey The purpose of statistic survey on family income and expenditure is to be aware of the changes in Taipei citizens' standard of living. Based on the result, the city government will set up programs to improve the living standard and social welfare for citizens. The survey can be conducted in two methods: field survey and tally survey. The DBAS conducts these surveys by year and by month respectively, and issues reports on survey results for the reference of related agencies and the public.</li><li>b.The Statistic Survey on Price The purpose of statistic survey on price is to collect the unit prices of various commodities and the prices of labor services. Based on these price data, the DBAS will draw up various price indices by using statistical methods to observe the price level and to measure the changes in the currency's purchasing power. It can also be used to draw up financial policies and adjust the supply/demand of commodities. There are several indices of commodity-price issued monthly, including the Indices of Consumer Price in Taipei, and the Indices of Construction Cost in Taipei.</li></ul></li><li>(2)Collecting price information for preparing the annual budget estimates In order to have reasonable allocation of resources for maximum effectiveness, there is a survey conducted for collecting price information of commonly used items such as office equipment and vehicles at the beginning of preparing the annual budget estimates. After reviewed, the price information will be provided as the reference of the common benchmark for budgeting.</li><li>(3)Assisting the Central Government to Conduct Statistic Surveys Most surveys with responsibility taken by the central government, such as national incomes, industrial & commercial economy, and manpower resources statistics, are actually executed by local governments. The DBAS usually supports the central government in periodical and non-periodical surveys, such as:<ul><li>a.The Employees' Earnings Survey, and The Manpower Survey – Monthly</li><li>b.The Survey on Motor Vehicle Freight Traffic – Biannually</li><li>c.Job Vacancy and Employment Status Survey, Manpower Utilization Survey, The Survey on Earnings by Occupation, Service Operation and Investment Overview Survey – Annually</li><li>d.The Vendor Operation Status Survey,The Agriculture, Forestry, Fishery, and Animal Husbandry Census, and The Industry and Service Census – every 5 years</li><li>e.The Population and Housing Census – every 10 years</li><li id="isPasted"><span id="isPasted" style='color: rgb(65, 65, 65); font-family: Arial, "Helvetica Neue", Helvetica, 微軟正黑體; font-size: 0.75em; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0em; text-transform: none; widows: 2; word-spacing: 0em; -webkit-text-stroke-width: 0em; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;'>f .Other non-periodical surveys</li></ul></li></ul>[][][][]Department of Budget, Accounting and Statistics, Taipei City Government