Organic Act of Directorate General of Budget, Accounting and Statistics, Executive Yuan Article 18
The personnel responsible for the budgetary, accounting, and statistics affairs of a governmental organization shall report to the personnel responsible for the same of its supervisory agency, and shall be under the command of the superiors of the organization in which they serve.
中文原文 行政院主計處組織法第18條
全國各級主辦歲計、會計、統計人員，分別對各該管上級機關主辦歲計、會計、統計人員負責，並依法受所在機關長官之指揮。