Organic Act of Directorate General of Budget, Accounting and Statistics, Executive Yuan Article 4

The Second Bureau is in charge of the following:1. To conduct investigation on the facts required for proposal of operational budget of a public enterprise, and to make research report and recommendation for enhancement of its operational efficiency;2. To assess and analyze the cost efficiency in proposed construction, improvement or expansion of the fixed assets of a public enterprise; 3. To make review, comprehensive accounting, and preparation for the operational budget of a public enterprise;4. To review on the implementation-by-period proposal and accounting report on the budget of a public enterprise;5. To make examination and evaluation of and comprehensive accounting and preparation for the final operating accounts; 6. To analyze and check up the operating revenue, capital employment, and financial condition of a public enterprise, and to review on the calculation formulae for production cost and for fee rates of a public enterprise;7. To make and publish the format for budgetary and final accounting statement or report of a public enterprise;8. To make and finalize the internal auditing procedures for the accounting system of a public enterprise, and to inspect the implementation thereof;9. To command or supervise the personnel in charge of budgetary or accounting affairs of a public enterprise, and to review and recommend on their employment/discharge or promotion/transfer;10. To handle any other matters in regard to the budgetary or accounting affairs of a public enterprise.