Statutes for Establishment and Management of Budget, Accounting and Statistics Agencies and BAS Personnel Article 29
The Responsible BAS Personnel of an organization shall report to the Responsible BAS Personnel of the organization superior to such organization while shall also be under the command of the chief of such organization in accordance with the law.BAS Assistants shall be under the command and supervision of their respective Responsible Personnel.
中文原文 主計機構人員設置管理條例第29條
各級主辦人員對各該管上級機關主辦人員負責，並依法受所在機關長官之指揮。
各級佐理人員受主辦人員之指揮監督。
各級佐理人員受主辦人員之指揮監督。