Statutes for Establishment and Management of Budget, Accounting and Statistics Agencies and BAS Personnel Article 10
Depending on the level of 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.
中文原文 主計機構人員設置管理條例第10條
主計處、會計處、統計處視業務之繁簡，分科或分課辦事；主計室、會計室、統計室得分科或分組或分課或分股辦事。