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Financial Administration

Guidelines for Managing Receipt Vouchers of Subordinate Authorities and Schools of Kaohsiung City Government

Introduction:
The Government lays down these Guidelines for standardizing the printing, and the management authority and duty of receipt vouchers in its subordinate organizations and schools, in order to achieve a hierarchy of responsibilities and strengthen the monitoring objective. Since the Revenue Service Office of the City has already established its own relevant regulations, the Office is excluded from the governance of these Guidelines. There are totally 16 guidelines, with key points summarized as follows:

1. Organizations are fully authorized for printing of receipt vouchers with hierarchical responsibilities: explicitly stating the organizations having authority and duty for issuance, custody and auditing of various types of receipt vouchers. The principles of hierarchical responsibilities and full authorization, and the exertion of auditing and supervision functions are well accommodated. Moreover, power and duty of the competent authority is enhanced, and the user organizations may be momentarily authorized for processing receipt vouchers depending on the actual operational needs of various types of vouchers, provided that the supervision function is not compromised.
2. Explicitly classifying receipt vouchers according to the nature of usage: Receipt vouchers are divided into payment certificates, receipts, and notes as a rule of thumb. For receipts and notes printed with a face value but without the accountant seal column, approval shall be obtained from the budget, accounting and statistics authority according to Accounting Law.
3. Explicitly laying down the standard procedures of issuance, usage report and management of receipt vouchers: It is preferable that the procedures for issuance, usage report and management of receipt vouchers be standardized, and applied uniformly to all organizations, in order to avoid confusion arising from different procedures.
4. Explicitly stating the applicable regulations for voiding or writing off vouchers, and for keeping and destroying various kinds of reports: In response to the need of reviewing and auditing the accounts, voiding and writing off of vouchers, and keeping and destroying of reports should be dealt with in accordance with regulations relating to accounting evidence and accounting ledgers in Accounting Law.
5. Explicitly laying down the procedures and responsibilities of relevant personnel in case of loss of receipt vouchers: Loss of receipt vouchers may involve other malpractices or cause loss of the municipal treasury, and therefore, investigation on relevant affairs shall be carried out and reported in case of loss of vouchers. Moreover, the misconducting personnel who is negligent of one’s management responsibility shall be liable to administrative or compensation obligation.
6. Delegating the Finance Bureau of the Government and various competent authorities with power and duty to supervise and inspect the overall implementation of these Guidelines: To realize the implementation of these Guidelines, specific authorities are endowed with the power and responsibility of supervision, so that monitoring, investigation and corrective measures can be carried out from time to time.
  • 1. These Guidelines are set forth by Kaohsiung City Government (hereinafter referred to the Government) to standardize the management authority and duty of printing and preparation of receipt vouchers by all subordinate organizations and schools, in order to achieve a hierarchy of responsibilities and strengthen the supervision objective. These Guidelines are not applicable to the Revenue Service Office of Kaohsiung City.
  • 2. All organizations and schools mentioned in these Guidelines refer to the organizations and schools using receipt vouchers, and competent authorities mentioned in these Guidelines refer to the superior authorities of all user organizations and schools. Where the user organization is a Level 1 authority, the user organization will be its own competent authority.
  • 3. Receipt vouchers are classified as follows according to the nature of usage:

    (1) Payment certificate: a receipt voucher drawn up by a revenue-earning organization and given to the payer for making payment to the agent municipal treasury (as Appendix 1).
    (2) Receipt: a voucher prepared by the recipient organization or school and given to the payer after collecting a fee on its own.
    1.Printed with a face value (as Appendix 2).
    2.Draw up a voucher for self-collected cash (as Appendix 3).
    (3) Note: a voucher that is printed with a face value and certifies the payment of a fee (as Appendix 4).

    Where the accountant seal column is not available on the receipts and notes printed with a face value as mentioned in the foregoing paragraph, approval shall be obtained from the budget, accounting and statistics authority according to Accounting Law.
  • 4. All receipt vouchers shall be classified, numbered, printed, kept, issued and audited by respective competent authorities, except in the following situations where printing by individual organizations and schools are allowed:

    (1) Receipt vouchers of all grades of municipal schools.
    (2) Receipt vouchers for money received which is refundable or which is received on behalf of others, to be transferred or paid to others, etc.
    (3) Receipt vouchers of Department of Motor Vehicle Kaohsiung City.
    (4) Receipt vouchers for special funds.
    (5) Computer tickets.

    Format of the receipt vouchers as mentioned in the foregoing Paragraph 1 shall be centrally set by the Education Bureau of the Government.
    Competent authorities may authorize their subordinate organizations to print receipt vouchers depending on the actual needs in their work.
  • 5. Organizations and schools which print their own receipt vouchers shall classify the vouchers in advance, and report to the competent authorities about the printing format, name, quantity and serial number of the vouchers.
  • 6. Printing, acceptance, custody, collection and issuance, usage, registration, etc. of receipt vouchers shall be well controlled internally according to relevant regulations. Moreover, specialized persons shall be specifically assigned to keep, collect and issue receipt vouchers.
  • 7. Procedures for obtaining receipt vouchers are as follows:
    (1) Applying departments should fill in a Receipt Voucher Application Form (Format 1), with the seals of persons-in-charge at all grades affixed, and submit to the competent authority together with an Acknowledgement of Receipt (Format 2) and Receipt Voucher Issuance Slip (Format 3).
    (2) Competent authorities shall verify and issue receipt vouchers according to the Receipt Voucher Application Form, with persons-in-charge at all grades sign and stamp on the Receipt Voucher Issuance Slip, and hand over the vouchers to the pick-up staff of the applying department by counting in his/her presence. The pick-up staff shall sign in the remark column of the Receipt Voucher Application Form to indicate acceptance.
    (3) Pick-up staff of the applying departments shall, after obtaining the receipt vouchers, hand them over to the department head together with the Receipt Voucher Issuance Slip signed over by the competent authority. The vouchers shall be delivered for custody and accounting after being verified by the department head.
    (4) After the pick-up staff has counted and accepted the receipt vouchers, the Acknowledgement of Receipt shall be sent to the competent authority within three days for record and reference.
    For organizations which print their own receipt vouchers, the foregoing procedures may be used for the issuance and custody of vouchers.
  • 8. Utilization, report and management of receipt vouchers shall comply with the following regulations:
    (1) A Receipt Voucher Registry (Format 4) shall be used to account for receipt vouchers, recording the name, quantity used of vouchers, and money actually received and money submitted to the treasury on a daily basis.
    (2) For receipt vouchers printed with a face value and establishment of vouchers for self-collection of cash, the person-in-charge shall fill in the Receipt Voucher Report and Money Receipt Report (Format 5) in triplicate with the number of vouchers obtained/returned, quantity and serial number of used vouchers, and money actually received on a daily basis. These reports shall be sent to the cashier for verification and acceptance together with the cash, after which the cashier’s seal will be affixed. Two copies of the reports are to be kept by the cashier and accountant respectively for accounting purpose, and one kept by the person-in-charge.
    Cash received by the cashier as per the foregoing paragraph shall be deposited to the treasury on the same date or in the morning of the next day (postpone to the next working day in case of holiday). No appropriation and embezzlement is allowed.
  • 9. All organizations shall prepare a monthly report on the use of receipt vouchers in previous month in duplicate (Format 6) before the tenth day of each month. One copy is to be kept by the organization itself, and the other sent to the competent authority for reference together with the photocopy of Municipal Treasury Revenue Submission Form.
  • 10. The receipt voucher registry, reports and relevant bills and documents shall be kept for a number of years as stipulated by the relevant regulations in Accounting Law.
  • 11. Voiding and writing off of receipt vouchers after the stipulated number of storage years shall be conducted according to the regulations on accounting evidence in Accounting Law. The destroying operation shall be carried out together with the accounting evidence established in the same accounting period.
  • 12. Non-applicable receipt vouchers remaining at the end of a year by all organizations shall be reported and sent to the competent authorities together with the Statistics on Receipt Voucher Obtained and Used (Format 7) within one month after the year-end. Competent authorities shall prepare a residual voucher list according to the unused receipt vouchers returned by the organizations, and destroy the vouchers jointly with the designated personnel and according to procedures after getting approval from the director.
  • 13. In case of damage or loss of receipt vouchers, the competent authorities shall investigate the voucher name, number of copies, serial numbers, causes and time immediately, and report to the Government. The related misconducting staff shall be punished depending on the situation. For loss of vouchers with specific amount, the loser shall compensate according to the specified amount. When the responsibility of the loss cannot be ascertained, the organization’s director and all relevant staff shall be jointly responsible for compensation.
    If the damage or loss of vouchers as mentioned in the foregoing paragraph is due to unattributable causes, the relevant staff may be exempt from punishment or compensation.
  • 14. When the department head and the person in charge of receipt vouchers in any organization leaves his/her office, a list showing used and unused receipt vouchers shall be prepared and handed over. And the relevant accounts shall be cleared, with the person’s seal being affixed, and date entered to clarify the responsibility.
  • 15. Competent authorities and the Finance Bureau of the Government may dispatch staff to sample-check the management situation of receipt vouchers at all organizations. If violation from these Guidelines is found, the violator will be punished depending on the situation.
  • 16. For all forms, lists and reports mentioned in these Guidelines, all organizations may print them out for use according to the standardized format attached.