| Article 1 | This Regulation is based on the 9th Article of the Organization Law of the Ministry of the National Defense.
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| Article 2 | Under the command of Minister of Ministry of National Defense, the Comptroller Bureau of The Department of Defense (hereafter refers to as the Bureau) administers in charge of budget accounting and statistics of the military of the ROC.
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| Article 3 | The Bureau is responsible for the following the affairs:
Subparagraph 1
Policy-making of the comptroller ship.
Subparagraph 2
Planning, supervising, control, execution as well as research and development of the business of comptroller ship.
Subparagraph 3
Financial management and budgeting of the fiscal year.
Subparagraph 4
Management of the （special funds）military revolving funds.
Subparagraph 5
Electronic data processing practice within the scope of comptrollership.
Subparagraph 6
Training， personel and management of human resources of the comptrollers.
Subparagraph 7
Supervising all units under its comma.
Subparagraph 8
Other affairs not mentioned above.
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| Article 4 | The Bureau is consists the following units respectively in charge of the precedent items listed in Article 3 ，and may regard the service needs to divide them into separate divisions to handle matters:
Subparagraph 1
Division of Policy-making and Planning.
Subparagraph 2
Division of Budgeting.
Subparagraph 3
Division of Financial Management and Accounting.
Subparagraph 4
Division of Interior Auditing.
Subparagraph 5
Division of military revolving fund.
Subparagraph 6
Division of Statistics.
Subparagraph 7
Electronic Data Processing Center.
According to the specified number of personnel in this Regulation, the ministry of national Defense may regard the military needs to make adjustment of organization of the Bureau.
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| Article 5 | In order to fulfill the military services of budget accounting and statistics, the bureau may set up the specialized and executive agencies, whose organizations will be structured in accordance with the table of organization and equipment.
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| Article 6 | The Bureau is headed by a lieutenant general (the Comptroller General of MND). Two assistant Comptroller Generals are under its command. Both are major generals.
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| Article 7 | Either a major general or a colonel (Director) heads each Department. The posts under the Director are：Manager(1), Vice Directors & Vice Managers (13-19) and the heads of the Divisions (2-4), all are colonels; Staff Director (1), full or lieutenant colonel; staff officers (165-255), are lieutenant colonels or majors, excluding the post of 30-56 staff officers could be colonels.
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| Article 8 | The Bureau establishes the Accounting Office, headed by a full colonel (Manager), legally in charge of the Bureau and its subordinates' budget accounting and statistics affairs; the remaining necessary staffs are dispatched according to the specified number of personnel in this Regulation.
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| Article 9 | The staffing of the comptrollers in all echelons is not only supervised by his immediate senior officers, but also by the Comptroller General of MND.
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| Article 10 | In order to fulfill its mission, the Bureau may employ 5-7 civilian consultants and hire the employees.
The above consultants are honorary posts, but may be subsidized the traffic allowance.
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| Article 11 | The Bureau has to make the bylaw of this Regulation and submits it to the MND level for approval.
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| Article 12 | The execution date of this Regulation has to be Officialized by Executive Yuan.
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