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Title: Statues for Establishment and Management of Budget, Accounting and Statistics Agencies and BAS Personnel CH
Amended Date: 2012-12-05
Category: Directorate-General of Budget, Accounting and Statistics, Executive Yuan(行政院主計總處)
Chapter I General Provisions
Article 1
The establishment and management of the budget, accounting and statistics ("BAS") agencies and BAS personnel of all levels shall be conducted in accordance with these Statues
Article 2
The term “budget, accounting and statistics agencies ("BAS Agencies") as referred to herein shall mean the agencies in charge of the budget, accounting and statistics affairs within governments of all levels, public organizations, public schools, state-owned enterprises, and organizations governing the state-owned enterprises (hereinafter referred to as the "organizations").
The Directorate-General of Budget, Accounting and Statistics, Executive Yuan is the central BAS authority in charge of the nation's BAS affairs.
Article 3
The first-level BAS Agencies referred to in these Statutes shall consist of the following:
1. BAS Agencies of the Office of the President, National Security Council, Executive Yuan, Legislative Yuan, Judicial Yuan, Examination Yuan, and Control Yuan.
2. BAS Agencies of central second-level agencies and organizations or the independent organizations of equivalent central second-level organizations, provincial governments, and provincial consultative councils.
3. BAS agencies and organizations of special municipality governments and county (city) governments.
Article 4
The term “budget, accounting and statistics personnel” as referred to herein shall mean the personnel in charge of the budget, accounting and statistics affairs. BAS Personnel are categorized as "Responsible BAS Personnel" and "BAS Assistants." The Comptrollers of Central BAS Authority and the personnel of organizations to take charge of the overall budget, accounting and statistics affairs are Responsible BAS Personnel, whereas the others are BAS Assistants.
Chapter II Establishment of BAS Agencies
Article 5
The establishment of BAS Agencies and staff quota standards shall be made by the Central BAS Authority on the basis of factors such as the grade of the agency in question, its organizational form, the number of subordinate agencies and organizations, and complexity/simplicity of the BAS affairs.
Article 6
The BAS Agencies of central government organizations shall be established in accordance with BAS agency establishment and staff quota standards; when standards for the establishment of a BAS agency are met, the agency's name and the titles of its Responsible BAS Personnel shall be determined as follows:
1. A Department of BAS, Department of Accounting, or Department of Statistics shall be headed by a director.
2. A BAS Office, Accounting Office, or Statistics Office shall be headed by a director.
A Department of BAS, Department of Accounting, or Department of Statistics in the foregoing paragraph may have a deputy director.
When a first-level BAS agency establishes a department or office of BAS, it may establish a separate department or office of accounting or department or office of statistics in view of the country's statistical service needs. When a first-level BAS Agency only establishes a department or office of BAS, its subordinate BAS Agencies at all levels shall, as a rule, establish BAS offices. If, in view of special circumstances, there is indeed a need for an independent statistical unit, the agency may establish a separate accounting office and statistics office. When a first-level BAS Agency establishes a separate department or office of accounting and department or office of statistics, its subordinate BAS Agencies at all levels shall, when warranted by statistical service needs, establish separate offices of accounting and statistics; however, when statistical matters are simple, the agency shall establish a BAS office, and the BAS office shall assign specific personnel to perform statistical matters.
If, due to service needs or special circumstances, statistical units in Paragraph 1 must be merged to perform matters of a similar nature at the organization, the organization to which the first-level BAS agency is subordinate must give its consent after consulting the Central BAS Authority, and the new unit must be given a separate name; the titles of Responsible BAS Personnel, and their deputy managers, shall be determined as specified in paragraphs 1 and 2 on the basis of the offices and departments that have been established. The BAS staff quota and BAS personnel management matters of such a statistical unit shall be managed pursuant to the BAS system, and management shall be specified in the agency's organic act.
When an organization has not established a statistical unit, statistical matters shall be implemented by the organization's BAS agency.
Article 7
The BAS agencies of local government organizations shall be established in accordance with BAS agency establishment and staff quota standards; when standards for the establishment of a BAS agency are met, the agency's name and the titles of its Responsible BAS Personnel shall be determined as follows:
1. A department of BAS established by a special municipality government shall have a director.
2. When an organization subordinate to a special municipality government establishes an Accounting Office, it shall have a chief; when the organization has a heavy load of statistical matters, it may also establish a separate statistics office, which shall have a chief.
3. A department of BAS established by a county or city government shall have a director.
4. When an organization subordinate to a county or city government establishes an accounting office, it shall have a chief; when the organization has a heavy load of statistical matters, it may also establish a separate statistics office, which shall have a chief.
5. A BAS office established by a township or city public office shall have a chief.
In the foregoing paragraph, a department of BAS of a special municipality government shall also have a deputy director; a county or city government department of BAS may have a deputy director.
If an organization has not established a statistical unit, statistical matters shall be implemented by the organization's BAS agency.
Article 8
An organization with a BAS office or department that fails to meet the standards for offices and departments in the BAS agency establishment and staff quota standards, shall handle the situation employing one of the following approaches:
1. It may be handled by the BAS agency of the supervisory organization, in which case the budgeted amount and budget personnel quota may be calculated together with the BAS personnel quota of the supervisory organization in question.
2. In the case of central government fourth-level organizations and second-level organizations subordinate to special municipality and county or city governments, and the executive of the service unit has a grade of recommended appointment, below 8th rank, a dedicated BAS position may be established to perform relevant matters, and that person's title shall be BAS personnel, accountant, or statistician.
3. The supervisory organization's BAS agency may assign BAS personnel to perform relevant matters concurrently.
4. The same competent authority may merge BAS agencies established by several subordinate organizations.
5. The supervisory organization's BAS agency may request the organization in question to select appropriate personnel from that organization, and assign them concurrently pursuant to the BAS system.
The competent authority referred to in Subparagraph 4 of the foregoing paragraph means an organization to which first-level BAS agencies are subordinate.
The dedicated BAS personnel in Subparagraph 2 of the first paragraph shall be considered as BAS Agencies. The personnel in subparagraphs 3 or 5 of the first paragraph assigned to bear responsibility of the organization's BAS affairs concurrently shall be considered the same as Responsible BAS Personnel. While such concurrent personnel shall have the title of director, when the executive of the service unit in question has a grade of recommended appointment, below 8th rank, and is responsible for the organization's BAS affairs, concurrent personnel at central government fourth-level organizations and second-level organizations subordinate to special municipality and county or city governments shall have a title of BAS personnel, accountant, or statistician.
Article 9
The name of an organization's BAS agency shall be determined in that organization's organic act.
The grades of an organization's BAS personnel shall be determined on the basis of the organization's organic act or applicable position grading table regulations. The grades of Responsible BAS Personnel should generally be equivalent to those of the organization's first-level service unit executives.
Article 10
Depending on the complexity of its functions, a department of BAS, department of accounting, or department of statistics may establish separate divisions or sections to perform its functions. A BAS office, accounting office, or statistics office may establish separate divisions, sections, or units to perform its functions.
Article 11
Any matter in connection with the title of BAS Agency of an organization, or the titles and ranks of its Responsible BAS Personnel, or its internal organization, to which the provisions of Article 6, 7 and abovementioned articles hereof are inapplicable, may be conducted under the internal organization rules of such organization and by comparison to its other staff of the same rank. The title of a BAS Assistant shall be made by comparison to the staff of the same rank in organization where such BAS Assistant serves.
Article 12
The organization of employees of a BAS Agency shall be arranged by its supervisory BAS Agency and reported to the Central BAS Authority for approval, provided that, subject to the actual need, such approval may be granted through authorization to a subordinate agency; the regulations concerning therewith shall be made by the Central BAS Authority.
Chapter III Retainment of BAS Personnel
Article 13
The Administrative Deputy Minister of the Central BAS Authority shall be appointed and retained by the Minister from and among the incumbent Comptrollers or persons with prominent academic acquirements in BAS fields, abundant administrative experience, and qualification for the rank of proposed position.
Article 14
The Comptrollers of the Central BAS Authority shall have one of the following qualifications:
1. Has served as a Comptroller and is qualified for the rank of proposed position.
2. Has been in charge of BAS duties for at least one year as a grade of selected appointment, 12th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
3. Has been in charge of BAS duties at a Central BAS Authority for at least five years with a grade of selected appointment, 10th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
4. Has passed subjects related to accounting, auditing, and statistics on the Civil Service Senior Examination, or on a civil servants special examination or recommended appointment promotion examination at an equivalent level, or has graduated from a BAS or BAS-equivalent department at a domestic or foreign university accredited by the Ministry of Education, has performed BAS or audit duties for at least four years with a grade of selected appointment, 10th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
5. Whoever served as a full time professor and lectured on BAS subjects or related subjects for 3 years or more in a foreign or domestic university accredited by the Ministry of Education, has special academic work in BAS fields, and is qualified for the rank of proposed position.
Article 15
Persons appointed to be in charge of BAS duties with a grade of selected appointment, 12th rank or above, or an equivalent rank and grade, shall have one of the following qualifications:
1. Has been in charge of BAS duties with a grade of selected appointment, 12th rank or above, or an equivalent rank and grade, and is qualified to assume the proposed position.
2. Has served as the chief of a department of accounting or statistics, or has been in charge of BAS duties for at least one year with a grade of selected appointment, 11th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
3. Has passed subjects related to accounting, auditing, and statistics on the Civil Service Senior Examination, or on a civil servants special examination or recommended appointment promotion examination at an equivalent level, or has graduated from a BAS or BAS-equivalent department at a domestic or foreign university accredited by the Ministry of Education, and has performed BAS or audit duties for at least three years with a grade of selected appointment, 10th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
4. Has performed BAS duties for at least four years with a grade of selected appointment, 10th rank or above, or an equivalent rank and grade, or has performed BAS duties for at least six years with a grade of recommended appointment, 9th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
Article 16
Persons appointed to be in charge of BAS duties with a highest grade of selected appointment, 11th rank, or an equivalent rank and grade, shall have one of the following qualifications:
1. Has been in charge of BAS duties with a highest grade of selected appointment, 11th rank, or an equivalent rank and grade, and is qualified to assume the proposed position.
2. Has been in charge of BAS duties for at least one year with a grade of selected appointment, 10th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
3. Has passed subjects related to accounting, auditing, and statistics on the Civil Service Senior Examination, or on a civil servants special examination or recommended appointment promotion examination at an equivalent level, or has graduated from a BAS or BAS-equivalent department at a domestic or foreign university accredited by the Ministry of Education, and has performed BAS or audit duties for at least one year with a grade of selected appointment, 10th rank or above, or an equivalent rank and grade, and is qualified to assume the proposed position.
4. Has performed BAS duties for at least two years with a grade of selected appointment, 10th rank or above, or an equivalent rank and grade, or has perform BAS duties for at least five years with a grade of recommended appointment, 9th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
Article 17
Persons appointed to be in charge of BAS duties with a highest grade of selected appointment, 10th rank, or an equivalent rank and grade, shall have one of the following qualifications:
1. Has been in charge of BAS duties with a highest grade of selected appointment, 10th rank, or an equivalent rank and grade, and is qualified to assume the proposed position.
2. Has been in charge of BAS duties for at least two years with a grade of recommended appointment, 9th rank, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
3. Has passed subjects related to accounting, auditing, and statistics on the Civil Service Senior Examination, or on a civil servants special examination or recommended appointment promotion examination at an equivalent level, or has graduated from a BAS or BAS-equivalent department at a domestic or foreign university accredited by the Ministry of Education, and has performed BAS duties for at least three years with a grade of recommended appointment, 9th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
4. Has performed BAS duties for at least one year with a grade of selected appointment, 10th rank or above, or an equivalent rank and grade, or has performed BAS duties for at least four years with a grade of recommended appointment, 9th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
Article 18
Persons appointed to be in charge of BAS duties with a highest grade of recommended appointment, 9th rank, or an equivalent rank and grade, shall have one of the following qualifications:
1. Has been in charge of BAS duties with a highest grade of recommended appointment, 9th rank, or an equivalent rank and grade, and is qualified to assume the proposed position.
2. Has performed BAS duties for at least one year with a grade of recommended appointment, 9th rank, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
3. Has been in charge of BAS duties for at least three years with a grade of recommended appointment, 8th rank, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
4. Has passed subjects related to accounting, auditing, and statistics on the Civil Service Senior Examination, or on a civil servants special examination or recommended appointment promotion examination at an equivalent level or has graduated from a BAS or BAS-equivalent department at a domestic or foreign university accredited by the Ministry of Education, and has performed BAS or audit duties for at least three years with a grade of recommended appointment, 8th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
5. Has performed BAS duties for at least five years with a grade of recommended appointment, 7th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
Article 19
Persons appointed to be in charge of BAS duties with a highest grade of recommended appointment, 8th rank, or an equivalent rank and grade, shall have one of the following qualifications:
1. Has been in charge of BAS duties with a highest grade of recommended appointment, 8th rank, or an equivalent rank and grade, and is qualified to assume the proposed position.
2. Has performed BAS duties for at least one year with a grade of recommended appointment, 8th rank, or an equivalent rank and grade, and is qualified to assume the proposed position.
3. Has been in charge of BAS duties for at least two years with a grade of recommended appointment, 7th rank, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
4. Has passed subjects related to accounting, auditing, and statistics on the Civil Service Senior Examination, or on a civil servants special examination or recommended appointment promotion examination at an equivalent level or has graduated from a BAS or BAS-equivalent department at a domestic or foreign university accredited by the Ministry of Education, and has performed BAS or audit duties for at least four years with a grade of recommended appointment, 6th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
5. Has performed BAS duties for at least five years with a grade of recommended appointment 6th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
Article 20
Persons appointed to be in charge of BAS duties with a highest grade of recommended appointment, 7th rank, or an equivalent rank and grade, shall have one of the following qualifications:
1. Has been in charge of BAS duties with a highest grade of recommended appointment, 7th rank, or an equivalent rank and grade, and is qualified to assume the proposed position.
2. Has passed subjects related to accounting, auditing, and statistics on a civil service personnel examination or civil service personnel promotion examination, has performed BAS or audit duties for at least one year, has demonstrated good performance, and is qualified to assume the proposed position.
3. Has performed BAS duties for at least one year with a grade of recommended appointment, 6th rank or above, or an equivalent rank and grade, has demonstrated good performance, and is qualified to assume the proposed position.
4. Has performed BAS duties for at least two years, has demonstrated good performance, and is qualified to assume the proposed position.
Article 21
BAS Assistants of all ranks shall be recruited from those who are qualified for the rank of proposed position, subject to their work experience and academic education in budget, accounting, and statistics or in other related fields.
Article 22
The assignment of BAS duties by law to those who pass the accounting and statistics examinations shall be conducted by the Central BAS Authority.
Chapter IV Management of BAS Personnel
Article 23
The Minister may re-assign budget, accounting, and statistics personnel at any organization.
Article 24
Except for the employment/discharge or promotion/transfer of the Responsible BAS Personnel of the First-Class BAS Agencies that shall be conducted by the Central BAS Authority, the employment/discharge or promotion/transfer of all other BAS Personnel shall be conducted by their respective BAS Agencies or by the BAS Agencies superior to their Agencies by reporting to the Central BAS Authority for approval, provided that, subject to the actual need, such approval may be granted through authorization by official or position rank; the regulations concerning therewith shall be made by the Central BAS Authority.
In case of an employment discharge or promotion/transfer of a BAS Personnel, the chief of the organization where such BAS Personnel serves shall be informed upon announcement of such employment/discharge or promotion/transfer.
Article 25
BAS personnel at state-owned enterprises shall be hired based on their budget, accounting, and statistics work experience and academic education, which shall be performed in accordance with the hiring statute applicable to the state-owned enterprise in question; the hiring system may not be selected.
Current BAS personnel who have undergone qualifications screening and review in accordance with Civil Service Employment Act but not qualified to be assigned to an equivalent position due to having been transferred to a transportation enterprise organization in the course of their career, personnel who had been transferred to a state-owned enterprise apart from a transportation enterprise organization in the course of their career and have a position classification on record, and current BAS personnel at state-owned enterprises who have been screened and reviewed in accordance with the Civil Service Employment Act may all continue to be employed in accordance with Civil Service Employment Act until they resign.
Article 26
A system for periodical rotation of and among all levels of Responsible BAS Personnel shall be established, and the regulations concerning therewith shall be made by the Central BAS Authority.
Article 27
The pay rate, performance evaluation, discharge, retirement, and pecuniary aid in case of death, as well as the regular service grading and reward/punishment of BAS Personnel shall be respectively governed by the applicable laws and regulations; the procedures of conducting the foregoing shall conform to the BAS personnel system. However, the performance evaluation of BAS personnel shall consist of a preliminary review a performance evaluation committee organized by the first-level BAS agency, follow-up review by Responsible BAS Personnel at the BAS agency, approval by the Central BAS Authority or an authorized BAS agency, and finally forwarding to the Ministry of Civil Service for screening and approval. In the case of other performance evaluations not conducted at the end of the year, or performance evaluations conducted at first-level BAS agencies due to special circumstances which do not involve performance evaluation committees and which are reported to the Central BAS Authority for approval, apart from those cases in which the dismissal of personnel due to performance evaluation results must be submitted to the Central BAS Authority's performance evaluation committee for assessment, evaluation should be conducted by Responsible BAS Personnel at a subordinate first-level BAS agency.
With regard to routine evaluations and reward and penalty standards, the Central BAS Authority may separately draft reward and penalty regulations for use in evaluations of BAS personnel; such reward and penalty regulations shall be submitted to the Ministry of Civil Service for subsequent reference.
Article 28
The training or further education of BAS Personnel shall be overall proposed and conducted by the Central BAS Authority.
The First-class BAS Agencies may conduct a training or further education on their own subject to the actual need; provided that they shall report to the Central BAS Authority for approval and future reference.
Chapter V Supervision of BAS Personnel
Article 29
The Responsible BAS Personnel of an organization shall report to the Responsible BAS Personnel of the organization superior to such organization, and shall be under the command of the chief of such organization.
The BAS Assistants shall be under the command and supervision of their respective Responsible Personnel.
Article 30
Responsible Personnel shall attend the meetings held concerning their functions by the government or by the organization where they serve, and shall associate and coordinate with the related agencies to assist making legal and appropriate disbursement of funds, and provide useful decision information, so as to enhance the administrative efficiency.
Chapter VI Supplementary Provisions
Article 31
For need of functions performance, BAS Agencies may recruit personnel from general administration, series of law codification, economic development and administration, and information processing, or from other related engineering series, provided that the personnel recruited from such series shall not take up more than 1/10 of the total personnel.
The Central BAS Authority may hire personnel with the position classifications in the foregoing paragraph without the proportion restrictions specified in that paragraph when necessary to implement BAS functions as a whole and when acting in compliance with the Central BAS Authority's organizational establishment regulations.
Article 32
Unless otherwise provided for law, the pay rates of BAS Personnel shall be conducted by following the “standards for pay rate" made by the organization where the BAS Personnel service.
Article 33
Where the title of BAS Agencies as well as the titles of the Responsible BAS Personnel given under the organic act of each organization before the enforcement of these Statues fail to conform to the provisions of Article 6 and 7 hereof, the provisions of Article 6 and 7 hereof shall govern.
Article 34
The enforcement rules of these statues shall be made by the Central BAS Authority together with the Ministry of Civil Service.
Article 35
The date on which these Statutes come into force shall be set by an order of the Executive Yuan.