Budget Act Article 3
The term "each and every government agency" shall refer to each and every agency at the central government level. The term "agency unit" shall refer to the main agency and its subordinate units; where there is no subordinate unit, the main agency itself shall be the agency unit.The main agency as referred to in the preceding Paragraph shall be the competent agency of the agency unit.Classification of agency units at all levels shall be determined by the central budget accounting and statistics agency.
中文原文 預算法第3條
稱各機關者，謂中央政府各級機關；稱機關單位者，謂本機關及所屬機關，無所屬機關者，本機關自為一機關單位。
前項本機關為該機關單位之主管機關。
各級機關單位之分級，由中央主計機關定之。
前項本機關為該機關單位之主管機關。
各級機關單位之分級，由中央主計機關定之。