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Department of Accounting

  • Data Source:Department of Accounting
  • Created:2018-01-25
  • Last Updated:2021-08-24

The First Division is responsible for public budgeting and personnel affairs, including the following:

  1. Planning, review, and compilation of annual revenue/expenditure estimates/budgets for the MOHW and subordinate agencies;
  2. Review and compilation of annual revenue/expenditure estimates/budgets for affairs under the jurisdiction of the MOHW;
  3. Preparation and compilation of oral presentation materials, mock questions, and other related data for budget proposal reviews by the Legislative Yuan;
  4. Review and compilation of budgets distributed for annual revenues/expenditures of the MOHW and subordinate agencies, as well as of modified budgets for the same;
  5. Review and compilation of special budgets and supplementary or reapportioned budgets, as well as preparation and compilation of related data for the Legislative Yuan’s review;
  6. Handling, joint handling, review, and forwarding of personnel data of and under the jurisdiction of the Department;
  7. Entry, receipt, maintenance, use, and examination of data of the Department and in its personnel information system.

The Second Division is responsible for funds-related budgeting, bookkeeping, final accounts, and general affairs, including the following:

  1. Review of estimates/budgets for funds under the jurisdiction of the MOHW;
  2. Planning and compilation of health and welfare special revenue fund budgets of the MOHW;
  3. Compilation and review of multi-phase implementation plans and revenue/expenditure estimates for funds of the MOHW and subordinate agencies;
  4. Preparation and compilation of oral presentation materials, mock questions, and other related data for fund budget proposal reviews by the Legislative Yuan;
  5. Development and review of fund accounting systems of the MOHW and subordinate agencies;
  6. Development and amendment of regulations governing revenues/expenditures, management, and utilization of special revenue funds of the MOHW for health and welfare purposes;
  7. Issuance of funds-related vouchers, accounting management, bookkeeping, and management and safekeeping of vouchers;
  8. Preparation and review of monthly accounting reports and final accounts regarding funds of the MOHW and subordinate agencies;
  9. ISO compliance and internal control of the Department;
  10. Various general affairs of the Department.

The Third Division is responsible for health administration-related reviews, including the following:

  1. Review of health administration-related annual expenditure budgets of the MOHW; 
  2. Controls over the implementation of health administration-related annual expenditure budgets of the MOHW;
  3. Flow of annual expenditure funds of the MOHW and budget reservation applications;
  4. Joint supervision of health administration-related procurement projects of the MOHW;
  5. Publication of statistics on subsidy/grant expenditures of the MOHW;
  6. Compilation and review of final account statements of the MOHW regarding travel expenses for traveling to foreign countries or the Mainland China as well as its contracting or subsidy/grant funds.

The Fourth Division is responsible for fund reviews and foundation-related affairs, including the following:

  1. Review of the MOHW’s fund budgets and control of related implementation;
  2. Joint supervision of the MOHW’s fund budgets-related procurement projects;
  3. Publication of statistics on subsidy/grant expenditures from the MOHW’s fund budgets;
  4. Review of budgets and final accounts of foundations under the jurisdiction of the MOHW and forwarding of the same to the Executive Yuan or Legislative Yuan;
  5. Preparation of oral presentation materials and other related data for foundation reviews and budget proposal reviews by the Legislative Yuan;
  6. Recording and on-site inspection of the accounting systems of foundations under the jurisdiction of the MOHW, as well as review of other foundation-related affairs;
  7. Review of collection and payment services outsourced by the MOHW (for the Drug Prevention Fund, Tobacco Prevention Fund, Science and Technology Development Fund, Offshore Islands Development Fund, and Hualien-Taitung Area Sustainable Development Fund) and control of related operations.

The Fifth Division is responsible for social administration-related reviews, public affairs-related bookkeeping, and final accounts, including the following:

  1. Review of social administration-related annual expenditure budgets of the MOHW;
  2. Controls over the implementation of social administration-related annual expenditure budgets of the MOHW;
  3. Joint supervision of social administration-related procurement projects of the MOHW;
  4. Issuance of public affairs-related vouchers, accounting management, bookkeeping, and management and safekeeping of vouchers;
  5. Review of annual revenues-related documents;
  6. Preparation and review of accounting reports and final accounts regarding unit budgets of the MOHW and subordinate agencies;
  7. Preparation and review of accounting reports and final accounts regarding special budgets of the MOHW and subordinate agencies.

The Sixth Division is responsible for accounting and personnel affairs of affiliated institutions, including the following:

  1. Review and compilation of budgets, final accounts, revenue/expenditure estimates, and accounting reports regarding its Medical Drug Fund, as well as supervision of budget implementation;
  2. Compilation of unit budgets, final accounts, and accounting reports for Zhongxing New Village Office of the MOHW, as well as review and control of budget implementation;
  3. Appointment, dismissal, promotion, transfer, training, and evaluation of accounting and statistics personnel at the MOHW-affiliated hospitals;
  4. Review of source documents for drugs and medical supplies and appropriation in connection with the Consolidated Drugs and Medical Supplies Procurement System for Affiliated Hospitals;
  5. Review of the accounting system for the Medical Drug Fund of the MOHW;
  6. Education and training for the Department;
  7. Review of the Public Welfare Lottery Fund and control of its implementation.