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Title: Statues for Establishment and Management of Budget, Accounting and Statistics Agencies and BAS Personnel CH
Category: Directorate-General of Budget, Accounting and Statistics, Executive Yuan(行政院主計總處)
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.