Statutes for Establishment and Management of Budget, Accounting and Statistics Agencies and BAS Personnel Article 2

The term “Budget, Accounting and Statistics Agencies ("BAS Agencies") as mentioned in the Act shall refer to 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 state-owned enterprises (hereinafter referred to as "organizations").The Directorate-General of Budget, Accounting and Statistics, Executive Yuan is the central BAS Agency in charge of the nation's BAS affairs.