The Budget, Accounting and Statistics System
The Budget, Accounting and Statistics (BAS) System of Republic of China (R.O.C.) was established in 1931 and adopts merits of the centralized system and the decentralized system. On one hand, the management of the BAS affairs is centralized according to the Directorate General of Budget, Accounting and Statistics (DGBAS) of the Executive Yuan, R.O.C., the highest BAS authority in our nation; however, the BAS duties are executed separately by setting up local offices with the size and the staff depending on the amount of the BAS affairs of each local office and the organization of its subordinate government agency.
Under the BAS system, DGBAS is in charge of the appointment, dismissal and transfer of BAS personnel at central government agencies, special municipality and county (municipal) governments. The authority for local agencies resides with a specially appointed personnel officer who complies with the related rules, or with superior BAS organizations with their personnel changes reported to the DGBAS for record’s purposes only. The BAS personnel not only follow the instructions from the chief of each organization but also report to the superior BAS agency, thus making the BAS system significantly independent in three different aspects: first, BAS officers act independently of the government agencies that they work in; second, the position of BAS personnel is independent and may not be changed following by any change of agency head; and third, BAS affairs are independent, which means that BAS staff members are able to execute their duties independently without being influenced by others.