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Chapter Law Content

Title: Accounting Act CH
Category: Directorate-General of Budget, Accounting and Statistics, Executive Yuan(行政院主計總處)
Chapter 5 Accounting Officer
Article 104
(Neutrality of BAS authority and Human Resources activities)
The employment, transfer, training and appraisal of government affiliated accounting officer and assistant shall be determined by BAS authorities of each government in accordance with the law.
Article 105
(Accounting fee)
The general fee incurred from accounting officer delegated to handle accounting activities in an authority by a BAS authority shall be included in the authority’s budget allocation. Special fees arising from business project shall be included in the budget of the BAS agency.
Article 106
(Neutrality of BAS authorities and conduct of accounting activities)
Accounting activities of each government and affiliated authority shall be handled jointly, monitored and led by chief accounting officer delegated by the controlling BAS authority; the BAS authority may at anytime delegate officer to inspect and review implementation and progress of accounting system and handling of activities by accounting officer.
Article 107
(Command of Assistant officer)
Assistant officer handling accounting activities enlisted in Article 5 to Article 7 shall be delegated by BAS authority, apart from been responsible directly toward accounting officer in foregoing Article, assistant officer shall be responsible according to the nature toward chief officer or accounting officer in charge of all categories of activities and be commanded by them.
Article 108
(Joint handling or entrustment of accounting activities )
Authority with simple activities may have its accounting activities listed from Article 5 to Article 7 dealt with as a whole or entrusted to a third party. However, officer assigned with accounting activities shall not engage in activities relating to management of property or cashiering activities.
Article 109
(Transfer of accounting document and files)
Accounting officer shall transfer accounting document (voucher), financial report and used accounting books and files to the file management officer for safekeeping after the promulgation of final financial statement or effective date. However storage device used to save machine-processed accounting data shall be dealt with separately.
Accounting files that is lost or destroyed shall be reported to superior accounting officer or BAS authority in charge and Chief Officer of authority and controlling audit authority, then further reported separately to ultimate superior authority in charge, unless it is believed by audit authorities that there are no negligence as to breach of fiduciary duties, the liabilities and penalties of those held accountable shall be discharged.
Accounting officer who fail to report the foregoing paragraph shall be imposed with heavy penalty.
Due to circumstances in paragraph 2 and paragraph 3 which caused treasury to suffer loss and damages, accounting officer shall be held liable for damages.
Article 110
(Relationship between accounting officer and Chief Officer of authority)
Disputes arising from accounting activities between chief accounting officer in charge and chief officer of authority where the accounting is performed shall be dealt with by Chief Officer of superior authority that supervised said authority and said chief accounting officer in charge. Where accounting officer is in violation of law or breach of duties, chief officer of authority shall deliver a letter of report to chief officer of BAS authorities and deal with the matter in accordance with statutory provisions.
Article 111
(Backup of accounting officer on leave or business leave)
Accounting officer shall apply for leave or business leave to accounting officer in charge or BAS authority of controlling superior authority for delegation of officer to undertake duties; Where the period of absence period is less than 1 month, accounting officer may elect a delegate on their own, however report shall be submitted in advance and both shall be held jointly responsible for the report submitted.
Article 112
(Principle of exclusivity)
Unless otherwise provided by law, accounting officer shall not engage in practice of accountants and attorneys nor be employed as employee of other government authority, public and private business institutions.
Article 113
(Obligation to hand-over matters)
Accounting officer whose duties have been altered or terminated shall hand-over the matters. However accounting officer on leave or business leave on short-term basis shall not be subject to this provision.
Article 114
(Hand over procedure for accounting officer in charge)
Chief Officer or his representative of an authority and accounting officer in charge or its representative of superior authority shall supervise the hand over procedure of accounting officer in charge.
All official stamps, documents, and other public properties and processed accounting vouchers, accounting books, financial reports, storage device of machine-processed accounting data and machine-processed accounting manual shall be catalogued and handed over to successors. Those items already in catalogue shall be handed over according to the catalogue and no separate catalogue may be required to be compiled.
Article 115
(Hand over procedure of assistant accounting officer)
Accounting officer in charge or its representative shall supervise the hand over procedure of assistant accounting officer. All official stamps used in business, documents, books, other public properties shall be catalogued and handed over to successors after processing of last event.
Article 116
(Duties of officer assisting the handover)
Officer assisting the hand over shall ensure that the former officer stamp on the final transaction they dealt with in the books and important book of reference; prior to the successor stamping on the initial transaction they dealt with, the date, month, superceding year shall be inserted so as to evident the beginning and end of responsibilities.
Article 117
(Hand over procedure of accounting officer in charge)
The accounting officer shall complete hand over within five days from the date in which the successor shall resume duties and unless has obtained a certificate of hand over, the accounting officer shall not be entitled to leave the position. However, where former accounting officer resign due to illness or die in the course of duty, hand over may be conducted by the most senior assistant accounting officer on their behalf, and the former accounting officer shall assume responsibilities.
After the successor accept the hand over, successors shall together with supervising officer verify all the items one by one in accordance with table of Hand over or catalogue within 2 days, and produce a Certificate of Hand over to the former accounting officer and together report to Chief officer of authority and controlling superior authority. However the former accounting officer shall assume responsibility for content of books handed over.
Article 118
(Hand over procedure of assistant accountants)
The assistant accounting officer shall complete hand over within 2 days from the date in which the successor shall resume duties, unless assistant officer resign due to illness, in which they may entrust another to undertake hand over on their behalf, accounting officer who die in the course of duty, controlling superior officer shall undertake the hand over.
Article 119
(Liabilities arising from incomplete handing over)
Accounting officer who do not complete the hand over appropriately shall be punished pursuant to law. If the inappropriate hand over results in damages to the Treasury, accounting officer shall be held liable for compensatory damages. Those officer associated with inappropriate handover shall be held joint and severally liable.
Article 120
(Hand over resulting from authority dissolution or fund suspension)
Where hand over is due to abolishment of authority or suspension of fund, officer assisting in hand over shall be deemed predecessor, officer accepting the hand over shall be deemed successor; the hand over shall be governed by provision in this chapter.