Organization Act of the Comptroller Bureau of the Ministry of National Defense Article 3

The Bureau is in charge of the precedent items listed in Article 2, and may regard the service needs to divide them into separate divisions to handle matters.
中文原文 國防部主計局組織法第3條
本局為掌理前條所列事項,得分處、室辦事,並得視業務需要於處、室下設科。

English translation for reference only; the Chinese text prevails. Not legal advice.