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Regulation of the Comptroller Bureau of the Ministry of National Defense
1.中華民國九十一年二月二十七日國防部（91）鐸錮字第 000390 號令訂 定發布全文 24 條；並自發布日起施行 2.中華民國一百零一年十二月三十日國防部國制研審字第 1010001131 號 令發布廢止
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This detailed regulations depends on the 11th provision in Ministry of National Defense Bureau of the Controller organization regulation( call this regulation as follows) to establish it
Department of Defence Accountant Bureau( call this station as follows) manage clerical work, according to the stipulation of this details, this details don’t stipulator, apply the stipulation of other statutes
1Department of Defence Accountant Bureau( call this station as follows) manage clerical work, according to the stipulation of this details, this details don’t stipulator, apply the stipulation of other statutes. A this station establishes the units( call each unit as follows), such as Policy Planning DivisionPlanning Division, Budgeting Division, Finance and General Accounting Division, Internal Audit Division, Special Funds Division, Statistics Division, Data Processing Center and Accountant Office ...etc., ising in control of the example of present section and this details stipulation its relevant businesses respectively.
2Chapter 2 Each the job description of unit
1Policy Planning DivisionPlanning Division is in control of the following items:
2Subparagraph 1
3the planning and studies of the army accountant system roll items.
4Subparagraph 2
5the pit argument items of the army accountant organ, corps, unit, personnel compilation cause.
6Subparagraph 3
7compile and conduct each organ of army, organ, unit organization compilation cause handles affairs the paragraph.
8Subparagraph 4
9the army accountant statute and correlation statute it grinds to do and control the items.
10Subparagraph 5
1Budgeting Division is in control of the following items:
2Subparagraph 1
3the department of defence budget organ gradation it draws up, makes collective report the items.
4Subparagraph 2
5the army budget defrays expenses the serial number of unit to back-order( fix) to issue the items.
6Subparagraph 3
7the defence budget Executive Officer’s operations system, policy draw up and the correlation operations stipulation backs-order( fix) to issue the items.
8Subparagraph 4
9the department of defence head annual expenditure reference frame demand it edits collected materials and makes collective report the items.
10
1Finance and General Accounting Division is in control of the following items:
2Subparagraph 1
3the items of put togather of the army accounting policy, system regulation grinds to deal with affairs the paragraph.
4Subparagraph 2
5army financial administration, finance duty policy and correlation conduct of buiness items.
6Subparagraph 3
7the defense appropriations operation treasury concentrates the defrayal put togather cause transaction items.
8Subparagraph 4
9various system of accounts in common public duty in army and very the occurrence system of accounts it backs-order( fix) to issue, the design presents the pass and accounting report, actual
10
1Internal Audit Division is in control of the following items:
2Subparagraph 1
3the army internal check policy, system and correlation statute it backs-order( fix) to issue the items.
4Subparagraph 2
5the planning, issue for enforcement and the items of scrutinies of the army internal check sequence of operation.
6Subparagraph 3
7the planning, policy of the army year internal check task project issues and carries the items.
8Subparagraph 4
9the army internal check business studies the development items.
10Subparagraph 5
1Special Funds Division is in control of the following items:
2Subparagraph 1
3each special fund of army revenue and expenditure keeping and operation resources investigate, back-order( fix) to issue and promote the items.
4Subparagraph 2
5each special fund of army financial administration correlation operations stipulation discuss and set up, the compile does and promotes the items.
6Subparagraph 3
7each special fund of army system of accounts discuss and set up, the compile do, Chen reports and promotes and the service activety accounting rush hour operations stipulation discuss and set
8up, the compile does and promotes the items.
9Subparagraph 4
10
1Statistics Division is in control of the following items:
2Subparagraph 1
3the planning of the army statistics business policy backs-order and promotes and the operations stipulation it backs-order( fix) to issue the items.
4Subparagraph 2
5the national defense public duty statistics plans amid the long distance development it discusses and set up and carries the items.
6Subparagraph 3
7the national defense statistics business training, councilor, evaluation of one’s performance and studies roll, statistics the talented person grows the items.
8Subparagraph 4
9the army statistics operations handbook backs-order( fix) to issue the items.
10
1Data Processing Center is in control of the following items:
2Subparagraph 1
3the army accountant Information policy establishes and instructs the items.
4Subparagraph 2
5accept the items that pass Administration Yuan stipulates to the Information operations in reference to.
6Subparagraph 3
7the army accountant Information operations demand plans pass report Administration Yuan items.
8Subparagraph 4
9this the office automation of station, LAN etc. planning and promote the items.
10Subparagraph 5
1Accountant Office is in control of the following items:
2Subparagraph 1
3Executive Officer’s items of this station year budget estimates, actual budget.
4Subparagraph 2
5this station annual budget shares and annex( mitigation) the budget it to
6transact items.
7Subparagraph 3
8Various budgets in this station defray Expenses the wipe off visa items.
9Subparagraph 4
10the transaction and accounting report of this station cash accountant rush hour it edits newspaper the items.
11
1the Director-General handle the items is as follows:
2Subparagraph 1
3the practice direction and pit argument itemses of various task policies.
4Subparagraph 2
5this station administration regulation, significance ordinance backs-order to issue, revise, the items of vouch of the abolishment.
6Subparagraph 3
7the dispensation of the higher authority ordinance and heading up the class submittal, instruct or report the items.
8Subparagraph 4
9the pit argument items of the administration work program and annual budget.
10Subparagraph 5
1the Deputy Director-General handle the items is as follows:
2Subparagraph 1
3helps Director-General’s councilor this station whole sort business items.
4Subparagraph 2
5sanction the wipe off and substitutions of handle the causes are definitely the items.
6Subparagraph 3
7administer the items of submittal of the task project and annual budget.
8Subparagraph 4
9versus the cooperativeness and contact itemses of the business of organ that higher authority and this stations belong to.
10Subparagraph 5
1Each unit of lordtube, accept the life of the above superior in Deputy Director-General, transact each the items of unit, it belong to handle affairs
2the personnel, accept each said unit lord ( tube) its life, transact espectively each unit knows the rush hour.
1this station sanction each unit transaction items scope is as follows:
2Subparagraph 1
3the common cause turns the organ that hong belong to know to shine on the items.
4Subparagraph 2
5need the handle a case piece it and should make to urge to do, urge the report and urge to check or urge to deliver the items.
6Subparagraph 3
7the collection items of the in reference to statute and data.
8Subparagraph 4
9each organ comes to text occurrence doubt or procedures to be unsuited to or leak to send the proviso, shoulding please to state or the revamp handles affairs the paragraph.
10
1Each unit head is in its scope of authority, in addition to thinking that fact of legal case significance or
2conditions are special to instruct the necessity, getting the axiom of this business transaction decentralization of responsibility table investiture, contract for job the draft of station to
3issue in advance, and the weekly will transact the situation compile row simplified statement reports the above superior in vice-bureau chief to examine.
This station handle the business enforce Decentralization of responsibility System, gradually the class sanctions to decide, its each organ power belong to divide the line items and this each unit of station businesses handle decentralization of responsibility table another settle it.
Army accountant head business symposium two months hold once each time, presiding by the bureau chief, the each a class unit accountant head in vice-bureau chief, each unit head of this station, army attend, have to notify when it’s necessary other in reference to personnels is present.
This station business (businesslike) Meeting (rush hour table) will report the per to require adeu solemnization, preside by the Director-General, the Deputy Director-General, each unit head of this station, vice-head and nominate personnels attend, have to notify when it’s necessary other in reference to the personnel is present
Each unit transaction public duty, if involve the business of other organs, have to invite the appropriate body appointment member session deliberation when it’s necessary
The table of each unit call, and other units or organ in reference to, should send separately it after examining the Chen’s head above superior in the minutes. This station attend the personnel of other organses call table, should instruct the axiom in advance, after the fact will the argument situation lot report.
this the word processing of station, finance and household managements all transact according to the correlation statute.
this station invites the stipulation and procedures of the adviser another to settle it.
This office planning commences implement after announce day.
12Subparagraph 6
13army accountant the personnel’s training and training itemses.
14Subparagraph 7
15transact army accountant personnel’s personnel administration and personnel duty items.
16Subparagraph 8
17this station administers the deliberation items of the project.
18Subparagraph 9
19this station amid, the long distance project it draw up, the councilor, compile handles affairs the paragraph.
20Subparagraph 10
21this station military discipline invest, equips to raise the compile that set up to handle affairs the paragraph.
22Subparagraph 11
23this station accountant notification it publishes the items.
24Subparagraph 12
25this station and diets contact the cooperativeness and 綜s of the business to handle affairs the paragraph.
26Subparagraph 13
27the compile of this station put togather business handles affairs the paragraph.
28Subparagraph 14
29this the items of station household management.
30Subparagraph 15
31the dispensation and of this the business of station Political Warfare handle affairs the paragraph.
32Subparagraph 16
33this details stipulation table it convokes and controls the items.
34Subparagraph 17
35other in reference to policies plan the items.
11the department of defence head calculates the limit to share all( prepare) and issues the items amid the distance budget limit pass.
12Subparagraph 6
13the department of defence head revenue( pay) calculates to read and edit the whole sort items all( prepare).
14Subparagraph 7
15back to calculate the demand cooperativeness and read and edit the items all( prepare) in addition to the spending.
16Subparagraph 8
17the national defense sub rosa book table exposing key point backs-order( fix) to issue the items.
18Subparagraph 9
19the defence budget counsel interpellate the take down, result, obiter result and special notes do to grind the section the submittal the items separately.
20Subparagraph 10
21the special budget it edits collected materials, investigate, makes collective report the items.
22Subparagraph 11
23all the people defends the items of transaction of the mobilization－finance and economics mobilization scheme business.
24Subparagraph 12
25the defence budget dispensation policy, sequence of operation draw up and the statute backs-order( fix) to issue the items.
26Subparagraph 13
27the department of defence head revenue( pay), the distribution sheet of month in special budget draw up and Chen reports the dispensation items.
28Subparagraph 14
29the repartition, dispensation, control, self-criticism, data of the defence budget tender etc. whole sort items.
30Subparagraph 15
31the department of defence head revenue budget redditus and appropriation budgets expend the wipe off of the project and carry the items.
32Subparagraph 16
33the department of defence head previous year annual expenditure customary dues censorship shares and controls the items.
34Subparagraph 17
35the national defense annex( mitigation) the budget counsel, pass report and carries the items.
36Subparagraph 18
37the first and No. 2 reserve funds use the items of petitio.
38Subparagraph 19
39back in addition to the conferrable spending budget allocations and dispensation itemses.
40Subparagraph 20
41the wipe off of the army society conferment and back-order( fix) to issue the items.
42Subparagraph 21
43the spending economy measure deliberate, turns the report and carries the items.
44Subparagraph 22
45the wipe off and the items of dispensation of the wartime budget.
46Subparagraph 23
47other items concerning annual budgets.
11Subparagraph 5
12have something to do with audit department, Directorate General of Budget, Accounting & Statistics and other unitses the cooperativeness of the accountant rush hour contacts the items.
13Subparagraph 6
14Legislative Yuan, Control Yuan Deliberates the items of cooperativeness of the army actual budget.
15Subparagraph 7
16the army repair and maintenance shop costing operations stipulation backs-order( fix) to issue, the items of transaction of the councilor and
17correlation rush hour.
18Subparagraph 8
19the army agency fund, funds held in custody handles to stipulate to back-order( fix) to issue and correlation conduct of buiness items.
20Subparagraph 9
21the army defrayal scrip bill of document operations stipulation backs-order( fix) to issue and the all levels unit receipt for goods examine the cooperativeness transaction items of the scope.
22Subparagraph 10
23the army all levels unit manages the sum deposit account control stipulation to back-order( fix) to issue and correlation conduct of buiness items.
24Subparagraph 11
25the army government troops dealing, various duty inflict to, fund or other conferrable compiles do the rush hour.
26Subparagraph 12
27inland, outside travel on official business, abroad continuing education, receive( warship) allowance etc. Directorate General of Budget,
28Accounting & Statistics to check and ratify to give the item to back-order( fix) to issue and the items of
29transaction of the correlation rush hour.
30Subparagraph 13
31the army foreign exchange finance policy and operations stipulations back-order( fix) to issue and the wipe off, analysis, operation of the foreign
32exchange finance statistical tables and reports and the items of transaction of the correlation rush hour.
33Subparagraph 14
34the report of revenue budget redditus pays the operations stipulation it to draw up and the revenue send back, and the items of transaction of the correlation accountant rush hour.
35Subparagraph 15
36handsel, warranty gold, bid bond, escort the chatt gold, close to back the sequence of operation to back-order( fix) to issue and correlation conduct of buiness items.
37Subparagraph 16
38the army operations sustenance cost, student gets the training costing stipulation to back-order( fix) to issue and the statistical tables and reports grinds the and the items of conduct of buinesses.
39Subparagraph 17
40Evaluate to hire the administration Values correlation rush hour compile Handle a case transaction items.
41Subparagraph 18
42the accountant and accountable officers hand over the substitution operations stipulation it to back-order( fix) to issue and the items of transaction of the correlation rush hour.
43Subparagraph 19
44the testing and guidance itemses of the army all levels entity accounting operations.
45Subparagraph 20
46other items concerning financial accountings.
12business items.
13Subparagraph 6
14the does the finance wipe off, wealth and properties wipe off and task wipe off itemses of the aat regular intervals and adeu.
15Subparagraph 7
16edit the internal check comprehensive report, and adduce in a specific way reform submittal items.
17Subparagraph 8
18manage the cash operation to have no the hatch a plot and dispensation itemses of the early warning testing to the army all levels unit.
19Subparagraph 9
20help each unit development ego audit mechanism, the items of function of the exertive internal control.
21Subparagraph 10
22the government money defrayal time limit control stipulation backs-order( fix) to issue, carry the to test and examine the items.
23Subparagraph 11
24transact the army all levels unit finance efficiency investigates the business items.
25Subparagraph 12
26the audit department wipe off notify the compile of the items do, and control items.
27Subparagraph 13
28the army significance finance imperfection casus summary is whole and guide the items.
29Subparagraph 14
30the army internal check dispensation result report it edits collected materials the items.
31Subparagraph 15
32the establishment, handing and stand up for itemses of the army internal check information bank.
33Subparagraph 16
34transact the temporality exemplary case examine and the accept a commission examines the items.
35Subparagraph 17
36other items concerning internal checks.
11Subparagraph 5
12each special fund of army operation plans the censorship and service operationses to conduct the policy of the policy, operation project to settle and the tests the items.
13Subparagraph 6
14the service operations operation fund pays to stipulate for key point it and Chen reports the items.
15Subparagraph 7
16each special fund of army internal control plans the censorship and backs-order to issue, councilor and dispensation items.
17Subparagraph 8
18each special fund of army bankroll orchestrates the handing, adjusts the planning of the degree and carries the items.
19Subparagraph 9
20the planning, handing and dispensation itemses of the army production and service operations fund temporary investment financing.
21Subparagraph 10
22the subsidiary unit in each special fund of army year prepare, the actual budget draws up to attend meeting to account the various book table in month, quarterly reports, the censorship that plan, edit collected materials and Chen reports the items.
23Subparagraph 11
24each special fund of army accountant operations councilor and the items of evaluation of one’s performances.
25Subparagraph 12
26the Directorate General of Budget, Accounting & Statistics, audit department examines to the army production and service operations fund operation businesses, the cooperativeness and of the calling handle affairs the paragraph.
27Subparagraph 13
28Legislative Yuan deliberates the subsidiary unit to prepare, the each special fund of army in actual budget in reference to is queried the summmary of the data and legislator addressing inquiries with a view to answer data to handle affairs the paragraph.
29Subparagraph 14
30the censorship and evaluation of one’s performance itemses of the army production and service operations fund-service each armed services of operations employer member working rule.
31Subparagraph 15
32the army produce and the of the unit tax administration problem transaction that service operations fund-service operations belong to handles affairs the paragraph.
33Subparagraph 16
34the army produce and the unit that service operations fund-service operations belong to it establish, closes up business and abolishes etc. censorship and pits the pass the items.
35Subparagraph 17
36other items concerning special funds.
11the unification of the national defense statistics subject, unit, group standard and encode and statistics scope repartition scheme backs-order to issue, check and ratify the items.
12Subparagraph 6
13the national defense public duty statistics scheme it draws up, backs-order to issue, carry and handle the items.
14Subparagraph 7
15the national defense public duty statistics statement program edit collected materials, change and back-order( fix) to issue the items.
16Subparagraph 8
17the national defense public duty statistics statement builds the report to urge, control, investigate and receive the whole revise the items.
18Subparagraph 9
19national defense statistics data library establishment, training and the items of handing.
20Subparagraph 10
21the department of defence statisticses the survey to plan of draw up, carry and analyse report it edit the items.
22Subparagraph 11
23the analytical report in each armed services special subject edits the pit of the project to issue and test the items .
24Subparagraph 12
25the basic national power in polity survey data censorship, compile pass and exemplary case analytical reports grind the items .
26Subparagraph 13
27the periodical of the volume of department of defence statistics data weave and the items of submit for approval.
28Subparagraph 14
29the army statistics en bloc report it edit collected materials, the submit for approval and armed serviceses statistics the en bloc the censorship and pits of the report to reply the items.
30Subparagraph 15
31accountant operation control monthly report and various significances business benchmark statistices grind to do, the is whole and the compile presents the items.
32Subparagraph 16
33each ministry of Administration Yuan and each unit of this soldier statistics data demands draw up, edit collected materials and tender the items.
34Subparagraph 17
35this station word processing operations releases the righteousness and tests the , official seal to guard and the document book scheme maintain items.
36Subparagraph 18
37this station document coil weaves the tick, returns the coil, adjusts the coil and returns the coil and files to call away etc. the reason the operations items.
38Subparagraph 19
39Other items concerning statisticses.
12Subparagraph 6
13the army accountant data delivers the network safety mechanism establishment items.
14Subparagraph 7
15the planning, development of the army annual budget, accountant, statistics, finance etc. Information business, promote the items.
16Subparagraph 8
17army accountant Information the personnel chooses the planning, practice direction items of the .
18Subparagraph 9
19the army accountant common Information scheme build, integrates and promotes the items.
20Subparagraph 10
21the army accountant internet resource programs and makes use of the items.
22Subparagraph 11
23other in reference to electronicses handle the items of data.
12this station finance promotes the efficiency and subtracts the study and submittal itemses of the diseconomy defrayal up.
13Subparagraph 6
14other in reference tos this the annual budget of station, accountant, statistics items.
12Subparagraph 6
13the personnel it appoint, the submittal and vouch itemses of the evaluation of one’s performance, reward and punishment.
14Subparagraph 7
15the command and operation itemses of the organ that this station belong to
16Subparagraph 8
17the items of transaction of other significance public duties
11convoke the notice of the table, its table needs not the above superior in Deputy Director-General personally preside items.
12Subparagraph 6
13ask for leave to this the personnel of unit, in the items of vouch in the scope of authority.
14Subparagraph 7
15routine file for reference cause items.
16Subparagraph 8
17every kind of accountant public duty statistics reports the wipe off of the table, edits collected materials and survey report items.