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Title: Organic Act of Directorate General of Budget, Accounting and Statistics, Executive Yuan CH
Amended Date: 1983-05-13
Category: Directorate-General of Budget, Accounting and Statistics, Executive Yuan(行政院主計總處)
Article 1
The Directorate General of Budget, Accounting and Statistics of Executive Yuan (hereinafter referred to as “this Directorate”) is in charge of the nation’s budgetary, accounting and statistics affairs.
Article 2
This Directorate has bureaus, office and department as follows:
1. The First Bureau;
2. The Second Bureau;
3. The Third Bureau;
4. The Fourth Bureau;
5. The Secretariat;
6. The General Affairs Department.
Article 3
The First Bureau is in charge of the following:
1. To conduct investigation on the facts required for preparation of budget, and to conduct research or propose recommendation for enhancement of functional and financial efficiency;
2. To draw up regulations for budget preparation and review, and to make grading for the governmental organizations or agencies;
3. To review on the budget, other than departmental budget and operational fund, of the subordinate agencies, and to review and recommend on the proposals concerning the annual revenue and expenditure, and to produce the general budget;
4. To review and produce the supplemental budget and special budget;
5. To approve and amend the budgetary apportionments of governmental organizations, or to allot part of the apportionments as reserve through negotiation;
6. To examine the application of organizations for employment of the 1st reserve, and to review and recommend on that for employment of the 2nd reserve;
7. To check up and enter the employment of funds within the budget of each organization, and to review and recommend on the application for retaining the contractual liability fund and transferring it to the following fiscal year;
8. To review on the departmental accounting reports and other reports concerning the implementation of budgetary proposals, and to produce and analyze the consolidated accounting reports;
9. To review on the final accounting, other than departmental final accounting and operational fund, of the subordinate agencies, and to prepare for and produce the consolidated final accounting;
10. To make and publish the format for budgetary and final accounting statement or report of governmental organizations;
11. To devise, finalize, and publish the general accounting system, to approve the accounting system devised by each governmental organization, and to inspect the implementation thereof;
12. To command or supervise the personnel in charge of budgetary or accounting affairs of a governmental organization, and to review and recommend on their employment/discharge or promotion/transfer;
13. To handle any other matters in regard to the budgetary or accounting affairs of a governmental organization.
Article 4
The Second Bureau is in charge of the following:
1. To conduct investigation on the facts required for proposal of operational budget of a public enterprise, and to make research report and recommendation for enhancement of its operational efficiency;
2. To assess and analyze the cost efficiency in proposed construction, improvement or expansion of the fixed assets of a public enterprise;
3. To make review, comprehensive accounting, and preparation for the operational budget of a public enterprise;
4. To review on the implementation-by-period proposal and accounting report on the budget of a public enterprise;
5. To make examination and evaluation of and comprehensive accounting and preparation for the final operating accounts;
6. To analyze and check up the operating revenue, capital employment, and financial condition of a public enterprise, and to review on the calculation formulae for production cost and for fee rates of a public enterprise;
7. To make and publish the format for budgetary and final accounting statement or report of a public enterprise;
8. To make and finalize the internal auditing procedures for the accounting system of a public enterprise, and to inspect the implementation thereof;
9. To command or supervise the personnel in charge of budgetary or accounting affairs of a public enterprise, and to review and recommend on their employment/discharge or promotion/transfer;
10. To handle any other matters in regard to the budgetary or accounting affairs of a public enterprise.
Article 5
The Third Bureau is in charge of the following:
1. To make and publish the format for statistic proposal, statistic criteria, and statistic chart;
2. To divide, and to coordinate for, the statistic work of each governmental organization;
3. To review on the fund of each governmental organization for carrying out survey and statistic proposal, and to audit or reexamine the statistic work; 
4. To make statistics and analysis concerning industries;
5. To produce, review and analyze the statistics with respect to the national income;
6. To devise the estimation mode for gross national supply and demand, and to analyze the estimation thereof;
7. To survey the prices of commodities, and to produce and analyze the statistics thereof;
8. To consolidate the national statistics, and to produce the general report thereof;
9. To liaise for international statistics affairs, and to exchange for international statistic data;
10. To manage the statistics files, to publish the governmental statistics, and to provide the related services;
11. To command or supervise the personnel in charge of statistics affairs of a governmental organization, and to review and recommend on their employment/discharge or promotion/transfer;
12. To handle any other matters in regard to statistics.
Article 6
The Fourth Bureau is in charge of the following:
1. To review, make, and publish the general survey and sample check proposals;
2. To review and recommend on the implementation proposals for general survey and sample check and the related budgets;
3. To conduct a general survey on the farming, fishery, industrial and commercial industries, and to make statistics and analysis thereof;
4. To cooperatively conduct a census, to consolidate the data therefrom, and to make statistics and analysis thereof;
5. To make survey on, and to make statistics, research, and analysis of, the structure, employment, and unemployment of the labor force, as well as the labor market;
6. To make survey on, and to make statistics, research, and analysis of, the wage, work hours, manpower employment/discharge, and manpower productivity;
7. To manage the data obtained from general survey and sample check;
8. To plan on, direct, and supervise the provisional organization set up for a general survey to be conducted by a local government;
9. To borrow, organize and train, and administer the personnel required for a general survey when a general survey is to be conducted;
10. To conduct a survey and make statistics thereof under the commission of a governmental organization or a private group;
11. To command or supervise the personnel in charge of survey or statistics in a general survey and sample check, and to review and recommend on their employment/discharge or promotion/transfer;
12. To study on and develop the survey method and sampling technique, and to provide services related thereto;
13. To handle any other matters in regard to the general survey and sample check. 
Article 7
The Secretariat is in charge of the following:
1. To make reports, and to keep record of important meetings;
2. To review writing, and to study on and handle confidential and important documents;
3. To do research for development, and to make evaluation and control;
4. To release information, and to deal with public relations affairs;
5. To handle any matters assigned by superiors.
Article 8
The General Affairs Department is in charge of the following:
1. To take care of mail delivery, and to proofread documents;
2. To keep custody of seals;
3. To apply for payment and pay for expenditure of this Directorate, and to keep custody and request for payment of petty cash;
4. To administer the property and articles of this Directorate;
5. To make up and keep custody of the files of this Directorate;
6. To deal with other office affairs of this Directorate and those not under the charge of any bureau, division, and the Secretariat.
Article 9
This Directorate has one Director General, specially appointed, to take charge of the overall affairs of and oversee the employees and agencies under this Directorate. This Directorate has one or two Deputy Director(s) General, graded 14th Rank, to assist the Director General to handle the affairs of this Directorate. 
Article 10
This Directorate has 7 to 9 Comptrollers, graded from 10th to 13th Ranks; 4 Chiefs of Bureau to be served concurrently by the Comptrollers; 1 Secretary General, 1 Departmental Director, and 4 Deputy Chiefs of Bureau, all graded from 11th to 12th Ranks; 1 Deputy Departmental Director, and 11 to 13 Special Committeemen, both graded from 9th to 11th Ranks; 16 to 20 Inspectors, and 3 to 5 Secretaries, both graded from 6th to 9th Ranks, among whom 6 Inspectors may be graded from 10th to 12th Ranks and 2 Secretaries may be either 10th or 11th Ranks; 24 to 32 Section Chiefs, 14 to 18 Editors, and 42 to 54 Specialists, all graded from 6th to 9th Ranks, among whom 7 Editors may be graded either 10th or 11th Ranks; 116 to 142 Section Staff, graded from 3rd to 5th Ranks, among whom 60 may be graded either 6th or 7th Ranks; 10 to 14 Office Staff, graded either 3rd or 4th Ranks; and 5 to 9 Clerks, graded from 1st to 3rd Ranks.
Article 11
This Directorate has a Personnel Division, with one Personnel Director graded from 10th to 12th Rank and one Deputy Personnel Director graded from 9th to 11th Rank, to administer and evaluate by law the accountants and statisticians of the nation. The manpower required by this Division shall be recruited from the personnel within the quota set forth herein. 
Article 12
This Directorate has an Accounting Division, with one Accounting Director graded either 10th or 11th Rank, to take charge by law of the budgetary, accounting, and statistics affairs of this Directorate. The manpower required by this Division shall be recruited from the personnel within the quota set forth herein.
Article 13
This Directorate has a Budgetary, Accounting, and Statistics Council composed of Director General, Deputy Director General, and Comptrollers. The Director General shall serve as the Chairman of the Council and, in case of absence of the Director General, the Deputy Director General shall act on his behalf. The management of each bureau, department, division and the Secretariat, as well as anyone responsible for the budgetary, accounting, and statistics affairs of a governmental organization, may attend a Council meeting concerning his/her functions.
Article 14
The Budgetary, Accounting, and Statistics Council has functions and powers as follow:
1. To review and finalize the employment/discharge of the personnel responsible for the budgetary, accounting, and statistics affairs of a governmental organization;
2. To review or recommend on or amend the regulations, proposal, or system with respect to the budgetary, accounting, and statistics affairs;
3. To review or recommend on the organization and performance rules of a governmental organization with respect to its budget, accounting, and statistics;
4. To deal with any matter proposed by Comptrollers or Chiefs of Bureau;
5. To deal with any matter assigned by Director General.
Article 15
For need of functions performance, this Directorate may retain 2 to 6 research committeemen and 2 to 6 researchers in accordance with “Statutes for Retaining Contract-based Personnel”.
Article 16
For need of functions performance, this Directorate may set up committees, and the manpower required thereby shall be recruited from the personnel within the quota set forth herein.
Article 17
This Directorate has an Electronic Data Processing Center, the organization of which shall be provided for by law.
Article 18
The personnel responsible for the budgetary, accounting, and statistics affairs of a governmental organization shall report to the personnel responsible for the same of its supervisory agency, and shall be under the command of the superiors of the organization in which they serve.
Article 19
The Director General may transfer for use of any personnel in charge of the budgetary, accounting, and statistics affairs of a governmental organization.
Article 20
The personnel with titles set forth in Articles 9 through 12 hereof shall be recruited from the series of accounting, statistics, general administration, secretary, affairs administration, and personnel administration, or from other related series in accordance with the “public position categorization and series instructions”, or may be recruited from the series of law codification, economic development and administration, and electronic computer, or from other related engineering series; provided that the personnel recruited from the latter series shall not take up more than 1/10 of the total personnel.
Article 21
The rules with respect to the internal affairs of this Directorate shall be made on order of this Directorate.
Article 22
This Act shall come into force as of the date of its promulgation.