Under the command of Minister of Ministry of National Defense, the Comptroller Bureau of The Department of Defense (hereafter referred to as the Bureau) administers in charge of budget accounting and statistics of the military.
The Bureau is responsible for the following the affairs:
Policy-making of the comptroller ship.
Planning, supervising, control, execution as well as research and development of the business of comptroller ship.
Financial estimation and guidance of the fiscal year.
Financial management and budgeting of the fiscal year.
Management of the （special funds）military revolving funds.
Electronic data processing practice within the scope of comptrollership.
Training，personnel and management of human resources of the comptrollers.
Supervising all units under its comma.
Other affairs not mentioned above.
The Bureau is in charge of the precedent items listed in Article 2, and may regard the service needs to divide them into separate divisions to handle matters.
The Bureau is headed by a director general, whose position shall be 13th grade of Selected Appointment Rank, or at the rank of lieutenant general. One deputy director general Comptroller General, whose position shall be 12th grade of Selected Appointment Rank, or at the rank of major general.
In order to fulfill the military services of budget accounting and statistics, the bureau may set up the specialized agencies, executive units and force, whose organizations will be structured in accordance with the table of organization and equipment.
All the positions, ranks and quantity of members in the bureau will be structured in accordance with the table of organization.
In order to fulfill its mission, the Bureau may hire the employees.
The commence date of this Act shall be determined by the Executive Yuan