Organic Act of Directorate General of Budget, Accounting and Statistics, Executive Yuan Article 3
The First Bureau is in charge of the following:1. To conduct investigation on the facts required for preparation of budget, and to conduct research or propose recommendation for enhancement of functional and financial efficiency;2. To draw up regulations for budget preparation and review, and to make grading for the governmental organizations or agencies;3. To review on the budget, other than departmental budget and operational fund, of the subordinate agencies, and to review and recommend on the proposals concerning the annual revenue and expenditure, and to produce the general budget;4. To review and produce the supplemental budget and special budget;5. To approve and amend the budgetary apportionments of governmental organizations, or to allot part of the apportionments as reserve through negotiation;6. To examine the application of organizations for employment of the 1st reserve, and to review and recommend on that for employment of the 2nd reserve;7. To check up and enter the employment of funds within the budget of each organization, and to review and recommend on the application for retaining the contractual liability fund and transferring it to the following fiscal year;8. To review on the departmental accounting reports and other reports concerning the implementation of budgetary proposals, and to produce and analyze the consolidated accounting reports;9. To review on the final accounting, other than departmental final accounting and operational fund, of the subordinate agencies, and to prepare for and produce the consolidated final accounting;10. To make and publish the format for budgetary and final accounting statement or report of governmental organizations; 11. To devise, finalize, and publish the general accounting system, to approve the accounting system devised by each governmental organization, and to inspect the implementation thereof;12. To command or supervise the personnel in charge of budgetary or accounting affairs of a governmental organization, and to review and recommend on their employment/discharge or promotion/transfer;13. To handle any other matters in regard to the budgetary or accounting affairs of a governmental organization.
中文原文 行政院主計處組織法第3條
第一局掌理左列事項：
一、籌編預算所需事實之調查與增進公務及財務效能之研究、建議事項。
二、預算編審辦法之擬訂，及各級機關單位分級之訂定事項。
三、單位預算、營業基金以外附屬單位預算之審核與有關歲入、歲出計畫之核議，及總預算之整編事項。
四、追加預算及特別預算之審核、整編事項。
五、各機關分配預算之核定及修正，或將其分配數之一部協商列為準備事項。
六、各機關申請動支第一預備金之查核，及動支第二預備金之核議事項。
七、各機關預算內經費流用之查核、登記，及申請保留契約責任經費移轉年度之核議事項。
八、單位會計報告與其他預算分配計畫執行情形報告之審核，及總會計報告之編製、分析事項。
九、單位決算及營業基金以外附屬單位決算之查核，及總決算之彙編事項。
十、公務機關預算、決算書表格式之制定、頒行事項。
十一、總會計制度之設計、核定、頒行與各公務機關會計制度設計之核定及其實施狀況之視察事項。
十二、各公務機關辦理歲計、會計事務人員之指揮、監督及其任免、遷調之核議事項。
十三、其他有關公務機關之歲計、會計事項。
一、籌編預算所需事實之調查與增進公務及財務效能之研究、建議事項。
二、預算編審辦法之擬訂，及各級機關單位分級之訂定事項。
三、單位預算、營業基金以外附屬單位預算之審核與有關歲入、歲出計畫之核議，及總預算之整編事項。
四、追加預算及特別預算之審核、整編事項。
五、各機關分配預算之核定及修正，或將其分配數之一部協商列為準備事項。
六、各機關申請動支第一預備金之查核，及動支第二預備金之核議事項。
七、各機關預算內經費流用之查核、登記，及申請保留契約責任經費移轉年度之核議事項。
八、單位會計報告與其他預算分配計畫執行情形報告之審核，及總會計報告之編製、分析事項。
九、單位決算及營業基金以外附屬單位決算之查核，及總決算之彙編事項。
十、公務機關預算、決算書表格式之制定、頒行事項。
十一、總會計制度之設計、核定、頒行與各公務機關會計制度設計之核定及其實施狀況之視察事項。
十二、各公務機關辦理歲計、會計事務人員之指揮、監督及其任免、遷調之核議事項。
十三、其他有關公務機關之歲計、會計事項。