2015 October Hot Audit News
To enhance public services, Taipei Fine Art Museum constructed a southwestern second exit and conducted the “South-western second exit administrative service procurement” that the supplier provided additional six labors to the museum. In 2014, the contract authorized NT$2.72 million to the museum. However, Taipei City Audit Division found out that the museum did not consider the human resource allocation prudentially so that parts of its outsourcing employees had duplicate works with the volunteers in the museum, such as maintaining order in exhibitions, consulting services, depositing personal belongings and so on. Moreover, the number of volunteers in the museum was 980 by the end of October 2013, and the volume was enough to accomplish these works by themselves. Since the notification of Taipei City Audit Division, the museum had reallocated its manpower, and redesign the administrative service procurement that the manpower demand declined from 6 to 4, and the contract price was NT$1.59 million, which reduced over NT$1 million in expenditure.
To improve the insufficient capacity of cemeteries in Yilan and to modernize the cemetery administration, Yilan County Government constructed the ”Cherry Orchard Cemetery” at Jiao-Xi town, which integrated the function of columbarium and park by open space design. Besides, the government established Management Funeral Fund through debt-issue and self-liquidating operations. The construction started in 2001 and completed 18,659 cemetery spaces by the end of 2014, which spent more than NT$440 million. However, Yilan County Audit Office found out that the sales revenues of the cemetery spaces were NT$38.18 million, NT$35.98 million and NT$29.46 million from 2012 to 2014. The declining sales situation was mainly resulted from limited footstones selection and inactive promotion, causing the low execution efficiency of the fund. Since the notification of Yilan County Audit Office, the government has planned various footstones for choosing and has broadcasted the feature introduction and promotions of the cemetery on TV. Besides, Yilan Townsmen Association helps propagating and the grave-service stations of the township offices in Yilan dispatch leaflets in order to strengthen policy advocacy. By all the efforts, compared with NT$20.67 million of the sales revenue in the first half of 2014, the sales revenue in the first half of 2015 was NT$33.75 million that increased 63.28%, which improve sales rate and mitigated the fiscal burden of the fund.
After consent by the Ministry of Finance, National Taiwan University Hospital (NTUH) opened “NTUH Account 402” at NTU branch of Taiwan Cooperative Bank to manage earmarked funds. The NTUH also set up “Guidelines for Research Support Funds” that the accounting office of the NTUH established the account rendered to manage it. By the end of August 2014, the number of research support funds was 403, and the balance was up to NT$936.66 million. The NAO found out that the NTUH accepted donations from all fields but did not include the revenue and expenditure in the budget. Therefore, the NAO noticed the Executive Yuan to supervise, and the Executive Yuan asked the Ministry of Education to improve the defects. However, the Ministry of Education did not supervise the NTUH well and responded unsuitably. After the NAO reported to the Control Yuan on January 9, 2015, the Control Yen corrected the Ministry of Education and the NTUH on August 13, 2015.
In accordance with Article 55 of the Development of Tourism Act, an hotelier without a registration certificate could be fined from NT$180 thousand to NT$900 thousand and be commanded to close out. Taipei City Audit Division found out that the number of hotels registered under Department of Information and Tourism at Taipei City Government was 425 by the end of 2013, which was different from 645 and 520 hotels respectively stated on the websites of TripAdvisor and HotelCombined. The illegal operation affected the residential safety, so the Audit Division noticed the department to improve it. Since the notification of the Taipei City Audit Division, the Department of Information and Tourism investigated that some hotels were repetitively stated, had the wrong or incomplete address on the traveling websites. Besides, 55 hotels operated without registration certificates, which had been fined NT$9.3 million totally, and were commanded to close out for protecting the residential security.
Base on operational requirements and on the employee security, United Hospital constructed 531 rooms of single dormitories for employees in the branches of Zhong-Xing, Ren-Ai, He-Ping, Zhong-Xiao, Yang-Ming, Song-De and Lin-Sen, which were estimated to accommodate 910 persons. However, Taipei City Audit Division found out that all branches did not abide by related regulations to charge usage fees or utility fees; or to discount these fees for the administrative employees improperly. All circumstances mentioned above reduced the revenue of the City Treasury. As a result, the Taipei City Audit Division noticed the United Hospital to improve the problems. Since the notification of the Audit Division, the United Hospital regulated the standards of charging usage fees and utility fees. According to the statistics, the hospital had pressed for over NT$7.75 million, which realized the principle of user charges and increased revenues of the City Treasury.
To improve the insufficient capacity of cemeteries in Yilan and to modernize the cemetery administration, Yilan County Government constructed the ”Cherry Orchard Cemetery” at Jiao-Xi town, which integrated the function of columbarium and park by open space design. Besides, the government established Management Funeral Fund through debt-issue and self-liquidating operations. The construction started in 2001 and completed 18,659 cemetery spaces by the end of 2014, which spent more than NT$440 million. However, Yilan County Audit Office found out that the sales revenues of the cemetery spaces were NT$38.18 million, NT$35.98 million and NT$29.46 million from 2012 to 2014. The declining sales situation was mainly resulted from limited footstones selection and inactive promotion, causing the low execution efficiency of the fund. Since the notification of Yilan County Audit Office, the government has planned various footstones for choosing and has broadcasted the feature introduction and promotions of the cemetery on TV. Besides, Yilan Townsmen Association helps propagating and the grave-service stations of the township offices in Yilan dispatch leaflets in order to strengthen policy advocacy. By all the efforts, compared with NT$20.67 million of the sales revenue in the first half of 2014, the sales revenue in the first half of 2015 was NT$33.75 million that increased 63.28%, which improve sales rate and mitigated the fiscal burden of the fund.
After consent by the Ministry of Finance, National Taiwan University Hospital (NTUH) opened “NTUH Account 402” at NTU branch of Taiwan Cooperative Bank to manage earmarked funds. The NTUH also set up “Guidelines for Research Support Funds” that the accounting office of the NTUH established the account rendered to manage it. By the end of August 2014, the number of research support funds was 403, and the balance was up to NT$936.66 million. The NAO found out that the NTUH accepted donations from all fields but did not include the revenue and expenditure in the budget. Therefore, the NAO noticed the Executive Yuan to supervise, and the Executive Yuan asked the Ministry of Education to improve the defects. However, the Ministry of Education did not supervise the NTUH well and responded unsuitably. After the NAO reported to the Control Yuan on January 9, 2015, the Control Yen corrected the Ministry of Education and the NTUH on August 13, 2015.
In accordance with Article 55 of the Development of Tourism Act, an hotelier without a registration certificate could be fined from NT$180 thousand to NT$900 thousand and be commanded to close out. Taipei City Audit Division found out that the number of hotels registered under Department of Information and Tourism at Taipei City Government was 425 by the end of 2013, which was different from 645 and 520 hotels respectively stated on the websites of TripAdvisor and HotelCombined. The illegal operation affected the residential safety, so the Audit Division noticed the department to improve it. Since the notification of the Taipei City Audit Division, the Department of Information and Tourism investigated that some hotels were repetitively stated, had the wrong or incomplete address on the traveling websites. Besides, 55 hotels operated without registration certificates, which had been fined NT$9.3 million totally, and were commanded to close out for protecting the residential security.
Base on operational requirements and on the employee security, United Hospital constructed 531 rooms of single dormitories for employees in the branches of Zhong-Xing, Ren-Ai, He-Ping, Zhong-Xiao, Yang-Ming, Song-De and Lin-Sen, which were estimated to accommodate 910 persons. However, Taipei City Audit Division found out that all branches did not abide by related regulations to charge usage fees or utility fees; or to discount these fees for the administrative employees improperly. All circumstances mentioned above reduced the revenue of the City Treasury. As a result, the Taipei City Audit Division noticed the United Hospital to improve the problems. Since the notification of the Audit Division, the United Hospital regulated the standards of charging usage fees and utility fees. According to the statistics, the hospital had pressed for over NT$7.75 million, which realized the principle of user charges and increased revenues of the City Treasury.
