File:NLC416-13jh001030-42284 廣西省現行審計法令輯要.pdf

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廣西省現行審計法令輯要   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Title
廣西省現行審計法令輯要
image of artwork listed in title parameter on this page
Publisher
[出版者不詳]
Description

內分章程則例、事前審計、事後審計、稽察4類，輯入1938年1月以前本省頒行而尚有效的審計法令章則31種

目錄
甲 章程則例
廣西省政府審計委員會組織章程
廣西省審計條例
廣西省審計條例施行細則
修正支出憑證單據證明規則
乙 事前審計
通飭改變核發各機關經常費辦法並修正審計條例施行細則第二條條文
通飭各機關請領臨時費辦法
通飭各機關結餘經費自廿六年度十二月份起毋庸另行解庫由本府於填發下月份支付書時照數扣除
通飭各機關嗣後不得呈請挪用經費結餘及剔除款項
通飭各縣政府所有縣長副及各職員原薪暨核准晉級而薪俸數目超過預算者應編造預算呈府核定再行請領
丙 事後審計
通飭各機關長官卸任時應將任內各項計算書類專案移交
通飭修正支出憑證單據證明規則自公布日起實行並廢止舊頒該項規則
通飭各機關所有工匠司機等出差准每日支給費用毫幣二元
通飭各中學校嗣後關於代課薪津應分別立據並註明代課時數及代理何人功課以資參考
通飭各中學校若薪級表已奉核定仍不按核定薪級支薪者主管人員應受相當懲處
通飭各機關由廿六年五月份起報送收入收據及支出原始憑證如無主管長官會計員出納員蓋章者收據作為無效支出則予剔除
通飭改變解款畫報核聯轉送手續
通飭各機關自廿六年二月份起各職員補足原薪及會計員會計學習員薪俸如系追加有案者應按月併入經常費報銷
通飭各機關造報計算書類須由主管長官及會計員蓋章證明
通飭各機關收入存款利息須列入經常門收入計算書內基他收入科目報核
通飭各機關應付款項應於應付月份之次月付清
通飭各機關計算畫類由廿六年度九月份起只須造送一份並取消薪俸表
通飭各機關對於經臨各費之開支非不得已時不得填用證明單
通飭各機關造報計算書如有超過預算前經呈准或須附註事由者在備考欄不加註明白經剔除後不論任何理由概屬無效
通飭各機關自二十七年一月起所有委任職技術人員調任赴任旅費一律不給旅費
規定縣地方款領款報銷補充辦法
通飭各縣政府嗣後徵兵費用冊據應先呈由區部審查再核轉本府辦理
廣西省各縣地方財政監察委員會審核稽察規則
廣西省各機關逾限編造國省縣地方款計算書類懲戒辦法
丁 稽察
規定各大城市機關購置消耗物品監視啟用手續及監視機關暨監視報告書式樣
廣西省政府管縉工程及購置物品驗收規則暨報告書式樣

Language Chinese
Publication date 民國二十七年[1938]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/D929.6/2329
主題
InfoField
審計法
中圖分類
InfoField
D929.6
載體形態
InfoField
50頁

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