Organization Act of Directorate-General of Budget, Accounting and Statistics, Executive Yuan Article 6
Personnel in charge of the budgetary, accounting, and statistics affairs at all levels of the governments throughout the whole nation shall be responsible to the personnel in the superior authorities in charge of the budgetary, accounting, and statistics affairs respectively, as well as to take instructions from the supervisors of the agencies with which they are currently employed according to the law.
中文原文 行政院主計總處組織法第6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。