業務作業流程
國立臺北科技大學主計室業務作業流程
目 錄
校務基金經費動支及報銷應注意事項················· 1
壹、本校概預算之籌編流程
一、概算額度預估調查····························· 29
二、概算編列作業································· 32
三、預算編製作業································· 34
四、本校各單位年度預算分配作業·················· 36
五、分期實施計畫及收支估計作業·················· 38
貳、經費動支處理作業
一、校內經費動支作業
(一)、採購案件處理作業(適用政府採購法)
1、10萬元(含)以下採購(不含集中採購) ··········· 40
2、集中採購(不限金額)·························· 42
3、10萬元以上採購······························ 45
(二)、非採購案作業流程
1、薪給、年終獎金、考績獎金···················· 55
2、授課鐘點費·································· 57
3、教師升等外審費······························ 59
4、碩博士論文口試費及論文指導費及注意事項······ 61
5、學生工讀助學金及注意事項···················· 63
6、研究生獎助學金及注意事項···················· 65
7、校內各類獎助學金及注意事項·················· 67
8、急難救助金·································· 69
9、委辦計畫專(兼)任助理工作酬金作業············ 70
10、加班費、值班費····························· 73
11、婚喪生育、子女教育補助····················· 75
12、休假旅遊補助······························· 77
13、出席費及注意事項··························· 79
14、稿費、審查費及注意事項····················· 81
15、演講費、講座鐘點費及注意事項··············· 83
16、聘僱人員離職儲金之提撥及領取作業··········· 85
17、國內出差旅費······························· 87
18、國外出差旅費、大陸地區旅費················· 89
二、計畫類經費處理作業
(一)、產學合作計畫經費處理作業··················· 92
(二)、科技部專題研究計畫經費處理作業············· 94
(三)、科技研發採購處理作業······················· 99
(四)、教育部補助及委辦計畫經費處理作業···········105
(五)、推廣教育計畫收支處理作業·················· 108
(六)、捐贈計畫處理作業·························· 110
三、預借及核銷轉正作業······················· 113
參、各類收入款項處理作業
一、學校教學研究補助收入處理作業··············· 117
二、學雜費收入處理作業·························· 119
三、一般收入款項帳務處理作業··················· 121
四、建教合作計畫收入處理作業··················· 123
五、收據銷號處理作業···························· 125
肆、表報及決算編制作業
一、月報編製作業································ 128
二、半年報編製作業······························ 130
三、決算報告編製作業···························· 132
四、統計年報作業································ 137
五、會計憑證檔案整理作業
(一)、專案計畫憑證整理作業······················ 139
(二)、非專案計畫憑證整理作業···················· 141
(三)、會計憑證檔案調閱作業······················ 142
(四)、會計憑證檔案銷毀作業······················ 144