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 Statutes

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.

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.

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.