Accounting Act Article 2
The accounting affairs of each inferior Budget, Accounting and Statistics Agency (“BAS Agency”) (in the absence of BAS Agency, then the Chief BAS Officer) shall be supervised and guided by its superior Budget, Accounting and Statistics Office directly in control.
中文原文 會計法第2條
各下級政府主計機關（無主計機關者，其最高主計人員），關於會計事務，應受該管上級政府主計機關之監督與指導。