The revised Procedures for Expenditures Verification and Guidelines for Documentation Examination were passed at the Administrative Council Meeting on December 27, 2021 and are effective from Feb. 1, 2022. Following are the revised points and the reminders for expenditure verification for your reference.
- Expenditures over 10,000 NTD for one item or over 50,000 NTD for total amount require advance submission of Purchase Request Form and approval to be granted by the unit supervisor, Dean of General Affairs, and the President prior to the verification process.
- If MCU Tax ID number is not typed on the receipts, the handling person should clearly state in writing that the format is unsuited to this requirement, and sign the statement as proof.
- For personnel expenses for faculty and students of MCU, a payment list can be used instead of receipts and it need not be sealed; those who do not provide a bank account for payment should still sign a receipt. If the recipient is unable to sign the receipt personally due to special circumstances, the signature may be completed via fax or photo; the copy version should indicate that it matches the original and be stamped with the responsible staff member's seal, and the payment needs to be paid by the Bursar Section or the unit using the budget should keep the payment certificate.
- Reminders for expenditure verification
- The unit of total purchasing amount on receipts is to be the same as shown on the claim voucher. Expenditures over 10,000 NTD for one item or over 50,000 NTD for total amount require advance submission of Purchase Request Form along with quote sheet and to be sent to Purchasing Section to complete the bulk purchase procedure (effective from Feb. 1, 2022).
| Category | Amount | Procedures | Notes |
| Ordinary expenditure | < 10,000 NTD for one item or =< 50,000 NTD for total amount | Funds Disbursement Form/Purchase Request Form (Unit Administrator→ Construction and Buildings Section→ Purchasing Section→ Dean of General Affairs) → Claim Voucher(s) sent for approval and enter the budget verification procedure | ★Standards raised for small amount self-purchase items |
| ★Controlled Item | 1. At least one price quote attached with Funds disbursement form/Purchase Request Form (Unit Administrator→ Construction and Buildings Section→ Purchasing Section→ Dean of General Affairs) and enter the bulk purchase procedure to produce order form 2. (General Affairs Division) Produce order form→ send for approval with E documentation (Dean of General Affairs→ Secretary General→ Vice President→ President) and enter paper-format product receiving procedure 3. Order form → Return to original applying unit to check and sign under Acceptor on the Claim Voucher→ Unit Administrator →Claim Voucher(s) send for approval and enter budget verification procedure | ★Controlled item refers to a single item of equipment priced over 5,000 NTD but less than 10,000 NTD. | |
| Excluded items that do not need order form regardless of the amount | 1.Funds disbursement form/Purchase Request Form (Unit Administrator→ Construction and Buildings Section→ Purchasing Section→ Dean of General Affairs) →Claim Voucher(s) send for approval and enter budget verification procedure 2. Personnel fee and business trip expenses (Those who have entered funds disbursement form no. into the budget verification system do not need to print out funds disbursement form to countersign. If funds disbursement form is printed out, it needs to be countersigned up to the first-level administrator) | ★Administrative fees, on-campus venues or venues designated by subsidized units, registration fees, membership fees and annual fees for groups, official vehicle maintenance, parking fees, various tickets, postage/courier fees, photo development, and unified price items (such as telecommunication fees, public transportation fees, fuel costs) and other items that cannot be compared in price are not required to have order form. | |
| Capital expenditure | >=10,000 NTD for one item | 1. At least one price quote attached with Funds disbursement form/Purchase Request Form (Unit Administrator→ Construction and Buildings Section→ Purchasing Section→ Dean of General Affairs) and enter the bulk purchase procedure to produce order form 2. (General Affairs Division) produce order form and Receipt of Goods→ send for approval with E-documentation (Dean of General Affairs→ Secretary General→ Vice President→ President) and enter paper-format product receiving procedure 3. Order form and Receipt of Goods→ Return to original applying unit to check and sign on the Receipt of Goods→ Unit Administrator checks and signs on the Receipt of Goods → Construction and Buildings Section check and sign on the Receipt of Goods and carry out system data input procedure →send back to original unit or Claim Voucher(s) send to Purchasing Section for approval and enter budget verification procedure | ★Capital expenditure refers to equipment with a unit price of more than 10,000 NTD and for intended service life of more than 2 years. |
- When the receipt of personnel expenses needs to be verified with a photocopy for special reason, in principle, the payment method is to be paid directly to the account of the person receiving income by the Bursar Section. The organizing unit must keep the original receipt for subsequent income declaration and income investigation in the future. For special cases when the Bursar Section cannot transfer the income to the account of the person receiving income, the proof of payment to that person shall also be retained.
- Personnel expenses that use payment list instead of receipts is limited to those persons receiving income with the same lot number who are faculty and students of MCU. People from outside of MCU should sign a payment receipt; People under the same lot number but who have no bank account still have to sign a payment receipt.
- When entering data in Personnel Expenses Verification System, work-study students or assistants who are insured should use serial number of <11 while other personnel expenses for those who are not insured should be verified with serial number >=11.
- Verification documentation is to be arranged as follows: E-form→claim voucher→invoice/receipt/ Business Trip Expense Reimbursement Report and relevant documents→attachments (official document, roster or other proof).
- A single case with multiple ways of budget verification (e.g.: with receipt invoice and personnel expenses…, etc.) must file separate budget expenditure forms.
- The approved E-form should be attached with actual voucher along with other attachments and sent to Controller’s Division when requesting for funds. Handling personnel should seal or sign in between the E-form and claim voucher.
