첨부 1 예산편성기준
□ Accounting Management
① Opening and using a account for subsidies only
② Opening and using a debit card for subsidies only
③ Writing Disbursement Document and Prohibition of Collective withdrawal
④ Program expenses executed before issuance cannot be Replace with subsidies
⑤ Compliance with program budget statement
⑥ Compliance with accounting regulations
⑦ Required documentation
⑧ Transparent management and execution of program expenses
⑨ Other considerations for budget planning
[Budget Planning and Execution Guidelines]
※ All budgets should be used within approved scope and criteria
※ If necessary, attach a photo with a receipt that related to expenses
Budget Item Guideline Note
1 Honorarium
(Lecturer’s fee)
- Compensation for external personnel (professional instructors, presenters, etc.) who are necessary for the program
- Accounting details: Unit price × number of people × number of times - Proof of external personnel’s expertise is required
- Required documentation: Resume, proof of wired funds, photo of lecture
※ Account transfer is a preferred method of payment,. If payment
Budget Item Guideline Note
made in cash, payment confirmation (including name, lecture title, payment amount, and signature) must be included.
2 Accomodation Expenses
- Accommodation expenses for personnel and participants related to program operation
- Accounting details: Unit price × number of people × number of times 3 Food Expenses - Food expenses for staff and participants related to program operation - Accounting details: Unit price × number of people × number of times
4 Printing Production cost
- Production costs for books, leaflets, and banners for related to program operation
- Accounting details: Unit price × quantity
5 Expenses for Purchasing of Goods - Costs of purchasing consumable goods related to program operation - Accounting details: Unit price × quantity
6 Transportation on Expenses
- Travel expenses for business trips and inviting experts related to program operation
- Transportation expenses for commuting that is not related to the program cannot be part of the budget
- Accounting details: Unit price × number of people
7 Rental Expenses
- Rental expenses such as vehicles, venues, and equipment related to program operation
- Acounting details: unit price × quantity × number of times 8 Public Charge and Tax - Expenses such as insurance related to program operation
- Acounting details: Unit price × quantity (persons) × number of times
