Statutes for Establishment and Management of Budget, Accounting and Statistics Agencies and BAS Personnel Article 8
An organization that fails to meet the standards of BAS agency establishment for offices and departments as well as staff quota standards, shall handle the situation employing one of the following approaches:1. It may be handled by the BAS Agency of its 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 as well as 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 into one.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 mentioned in Subparagraph 4 of the preceding Paragraph means the organization to which these first-level BAS Agencies are subordinate.The dedicated BAS Personnel mentioned in Subparagraph 2 of Paragraph 1 shall be considered as BAS Agencies. The Personnel mentioned in Subparagraphs 3 or 5 of Paragraph 1 assigned to bear responsibility of the organization's BAS affairs concurrently shall be considered as Responsible BAS Personnel. While such concurrent Personnel shall bear 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 bear a title of BAS Personnel, Accountant, or Statistician.
中文原文 主計機構人員設置管理條例第8條
未達主計機構設置及員額編制標準所定設處（室）標準之各機關，應依下列方式擇一辦理：
一、由其上級機關主計機構辦理；其預算執行規模及預算員額數，得併入該上級機關合併計算主計人員員額之設置人數。
二、中央政府四級各機關、直轄市及縣（市）政府所屬二級各機關，且其業務單位主管之職務列等為薦任第八職等以下者，得置專責主計人員辦理，定其職稱為主計員、會計員、統計員。
三、由其上級機關主計機構指派主計人員兼任或兼辦。
四、同一主管機關得合併所屬數個機關設置主計機構。
五、由上級機關主計機構商請各該機關就本機關內遴薦適當人員，循主計系統指派兼任或兼辦。
前項第四款所稱主管機關，指各一級主計機構所在之機關。
第一項第二款所置專責主計人員，視同主計機構；第一項第三款或第五款經指派負責兼任或兼辦各該機關主計業務之人員，視同主辦人員；該兼任人員之職稱為主任，但兼任中央政府四級各機關、直轄市及縣（市）政府所屬二級各機關，且其業務單位主管之職務列等為薦任第八職等以下機關主計業務者，其職稱為主計員、會計員、統計員。
一、由其上級機關主計機構辦理；其預算執行規模及預算員額數，得併入該上級機關合併計算主計人員員額之設置人數。
二、中央政府四級各機關、直轄市及縣（市）政府所屬二級各機關，且其業務單位主管之職務列等為薦任第八職等以下者，得置專責主計人員辦理，定其職稱為主計員、會計員、統計員。
三、由其上級機關主計機構指派主計人員兼任或兼辦。
四、同一主管機關得合併所屬數個機關設置主計機構。
五、由上級機關主計機構商請各該機關就本機關內遴薦適當人員，循主計系統指派兼任或兼辦。
前項第四款所稱主管機關，指各一級主計機構所在之機關。
第一項第二款所置專責主計人員，視同主計機構；第一項第三款或第五款經指派負責兼任或兼辦各該機關主計業務之人員，視同主辦人員；該兼任人員之職稱為主任，但兼任中央政府四級各機關、直轄市及縣（市）政府所屬二級各機關，且其業務單位主管之職務列等為薦任第八職等以下機關主計業務者，其職稱為主計員、會計員、統計員。