Statutory rules

Details

nacted and promulgated under the order Fu-Ching-Fa-Tze No. 09401186830 dated June 15, 2005
 
Article 1　In order to guide the performing arts groups in Nantou County (hereinafter referred to as this “County”), promote the development of performance art activities in this County, and implement a foundation for performing arts culture, the Nantou County Government (hereinafter referred to as this “Government”) hereby does specify autonomy regulations.
Article 2　The competent authority of the autonomy regulations shall be this Government.
Article 3　The Performing Groups stated in the Autonomy Ordinances, shall mean in accordance with provisions of the Autonomy Ordinances a non-profit group legally registered in this County engaged in performing activities such as music, drama, dance and acrobatics and so on.
Performing groups shall not operate business unrelated to the original establishment purpose.
Article 4　The performing groups site situated in this county and have fixed residence, have to apply for the registration card issuing.
Article 5　To apply for the issuance of registration certificate, the Performing groups shall prepare the following documents in two copies, submit to the Culture Bureau of this Government for application:
　　　　一I、Application form.
　　　　二II、Organization Chart and equipment checklist
　　　　三III、Site address using right certificate
　　　　四IV、Training and performing plan.
　　　　五V、Identification certificate of the person in charge.
　　　　六VI、Member roster, in case of underage members, shall also attach the Legal representative consent form for submitting.
Article 6　　　 Performing group registration card, any change in the registration matters, shall apply to the Cultural Affairs Bureau for registration change; where the registration card got missing, shall apply for replacement.
　　　　 The registration card shall be audited once every three years since the next year of registration beginning in January.
Article 7　Other than the necessary expenses paid for various activities for the purpose of its establishment, the Performing Arts group shall be in no case or disguised distribution of surpluses behavior.
Article 8　　　　　　 Performing groups shall establish the accounting system in accordance with the following provisions:
一I、 The fiscal year shall be from January 1 to December 31 yearly.
二II、 The accounting system is based on the accrual basis.
三III、 Set up accounting ledgers. All kinds of accounting ledgers, accounting reports and annual budget & settled accounting information, other than the unsettled accounting matters, shall be kept for 10 years after the annual settlement procedure to the end.
四IV、Funds should be with the vouchers for revenues and expenditures. All kinds of vouchers, other than permanent preservation or related unsettled accounting matters, shall be kept for five years after the annual settlement procedures to the end.
五V、The annual settlement besides those reported in accordance with the budget titles, shall also be listed the expenditure of various activities subject to annual business activities.
Article 9　Performing groups shall, within three months (3) prior to commencement of the fiscal year, submit the annual budget documents and the business plan; and the final report and the business execution report within three (3) months after the end of the fiscal year, to the Culture Bureau of this Government for recordation.
Article 10　The Culture Bureau of this Government may send staff at any time to check the performing groups business and, if necessary, hire the professional to assist with, and requests the relevant authority staff together, performing groups shall be aligned with management; its inspection items are as follows:
一I、Set up licensing matters.
二II、Organization operation and facility condition.
三III、Annual business situation.
四IV、Property Custody using status and financial situation.
五V、The preservation of accounting books, accounting reports and accounting vouchers.
六VI、Other matters relating to the Autonomy Ordinances.
In order to verify the status of the performing groups, the Culture Bureau of this Government may inform them at any time to present the business and financial reports.
Article 11　In case that the performing groups have any of the following circumstances, the Culture Bureau of this Government shall rectify it and notify them the deadline for improvement:
　　　　　一I、Violate the decree.
　　　　　二II、The business policy is inconsistent with the purpose of establishment.
　　　　　三III、The financial revenues or expenditures has been without legal documents or the accounting records are incomplete.
　　　　　四IV、Conceal property or obstruct the Culture Bureau of this Government inspection.
　　　　　五V、　　　　 Where the reports on its business operations and financial accounts are false.
　　　　　六VI、Floating excessive expenditure.
　　　　　七VII、Other violations of the autonomy Ordinances.
　　　　　　　Those who had been rectified twice but without improvement within the deadline, its registration will be cancelled to be disqualified.
Article 12　After Performing Groups dissolved, other than paying off debt, the remaining property shall be vested in the legally registered non-profit performing groups designated by Performing Groups; if not specified, should be vested in local Autonomy Ordinance or designated by the Culture Bureau of this Government.
Article 13　The legally registered performing groups prior to promulgation and enforcement of the Autonomy Regulations, shall be in accordance with the autonomy regulations, within six months after enforced as promulgation, to make up the relevant information, and apply for renewal of registration card; overdue those who not to apply that the original registration card will be void.
Article 14　The forms referred to the Autonomy Regulations are defined by the Culture Bureau of this Government.
Article 15　The Autonomy Regulations shall be enforced as of the promulgation date.