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  3. BUDGET REVIEW PROCEDURES

BUDGET REVIEW PROCEDURES

Budget Review and Approval Procedures

1. Purpose of Budget Preparation

The budget is prepared to ensure that the allocation of funds aligns with the University’s mid- to long-term development priorities. All departments prepare their budgets based on their development focus and the principles of zero-based budgeting.

2. Budget Preparation Principles

  1. The fiscal year begins on August 1 and ends on July 31 of the following year, and is named according to the ROC calendar year on its starting date.

  2. Departments propose budget estimates for routine expenses, subsidy projects, special budgets, and major construction projects in accordance with University development plans.

  3. Budget preparation should reference last year’s approved recurring budget and the actual expenditures incurred the year before.

3. Budget Preparation Guidelines

(1) General Capital Budget

  1. Land acquisition and new construction: Budgets must be submitted for approval based on authority levels.

  2. Major renovation projects: Projects exceeding NT$1 million require departmental application and review before budgeting.

  3. Equipment and software: Prepared according to University development needs.

  4. Library audiovisual resources: Prepared by the Library Committee.

(2) General Operating Budget

  1. Personnel expenses: Prepared by the Personnel Office based on staffing and annual salary adjustments.

  2. Operating and maintenance expenses:

    • Prepared according to last year's budget and current guidelines, and reviewed by the University Development Committee.

    • Any excess request must be explained during budget review.

  3. Electricity expenses: Prepared by the Office of General Affairs based on actual consumption, Taipower rate adjustments, and each department’s floor area.

(3) Key Institutional Development Projects

  1. Departments may be requested to submit key development project proposals, which must include:

    • Alignment with mid-/long-term plans

    • Space planning

    • Equipment needs and procurement schedule

    • Personnel planning

    • Expected benefits (e.g., publications, patents)

  2. Industry-Academia Projects: Budget prepared by the Research and Development Office and reviewed by the University Development Committee.

(4) External Funding and Subsidies

  1. MOE institutional development grants: Allocated and reviewed by designated committees.

  2. MOE Teaching Excellence grants: Allocated by the Office of Academic Affairs.

  3. Other subsidy and project funds: Allocated by the project PI or responsible department.

(5) Matching Funds for External Projects

Matching funds must not exceed the percentage required by the MOE or other government agencies.

4. Budget Review Process

(1) Capital Budget

  • Departments prepare capital budget proposals based on their development plans and determine priority through department meetings.

  • Items under MOE development grants are consolidated by the R&D Office and reviewed by the University Development Committee.

(2) Operating Budget

  • Departments submit budget requests based on development plans. These are reviewed at department, college, and university levels.

(3) Final Budget

  • The Accounting Office compiles the total University budget and submits it to the University Council and Board of Trustees for review.

Information Updates & Contact

Update Frequency: Annually in August

Contact: Accounting Office, Tel: (02) 2908-9899 ext. 2043