Ministry of Science and Technology Subsidized Project Flexible Budget Limits:
Based on official document Tai-Hui-Zong II No.1010071206, effective immediately, research project flexible budget should be listed under operating expenses.
For applicable research projects, MOS will list those with approved budgets.
Applicable to projects under execution since October 1, 2012.
The flexible budget maximum limit is 2% of the annual budget or NTD 25,000. Budget should be cut to half when the project duration is less than 6 months. For long-term research plans, the budget is to be calculated by the year, but can be used over the whole term of the research project. Budgeted funds may not be reserved and cannot be transferred to another organization for reimbursement.
Flexible budget should be listed under operating expenses. For projects without operating expenses, the budget may be adjusted among other expense items after being approved through internal administrative process.
relaxed expenditure restrictions on project-related transportation expenses, overseas guest reception expenses or international exchange expenses should follow current regulations established by the Executive Yuan, unless the regulation states “the item is not regulated by the Executive Yuan.”
The dining and gifts expenses spent on overseas guests are not restricted by Article 4, item 4 and 5 of MOS Research Project Budget Operation Guidelines.
For items not restricted by Executive Yuan guidelines, aside from hiring overseas professionals and scholars, any differences between the actual expenses and the school standards should be listed, and the total expenses of each item should be reimbursed under flexible budget.
Budget expenditure should be verified with original receipts; Principal Investigator is responsible for the authenticity of the receipts and verifying documents.