The Organization Act of the Audit Divisions and Offices

1981-04-10
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Article 1
This Act is prescribed pursuant to Article 14 of the Organization Act of the National Audit Office.
Article 2
The Director of Audit Division or Office shall take overall charge of the affairs of the Divisionor Office and supervise all staffs under the direction of the Auditor-General.The Directorof AuditOffice which is under the Province (Municipality) Audit Division is commanded and supervised by the Director of the Province (Municipality) Audit Division.The Deputy Directorof Audit Division and Office shall help the Director dealing with the Division or Office affairs.
Article 3
The important audit cases in the Audit Division or Office shall be referred to the Auditors’ Meeting for decision. The Auditors’ Meeting shall be organized by the Assistant Auditor-General, Senior Auditors, and Senior Inspectors.
The bylaws of the Auditors’ Meeting shall be prescribed by National Audit Office.
Article 4
Each Province (Municipality) Audit Division may establish three to five sections to conduct audit of general public affairs, special public affairs, public enterprises, and public properties.
Each Province (Municipality) Audit Division may establishReexamination Office to conduct reexamination of explanations, reconsiderations, re-examinations, important audit cases and other audit affairs.
Audit Divisions (Offices) which audit special public service agencies, government enterprises and institutions may establish sections to conduct audit affairs.
The functions of each section shall be drawn up by Audit Division (Office) and approvedby National Audit Office.
Article 5
Each County (City) Audit Office may establish three to five sections to conduct audit affairs.The functions of each section shall be drawn up by Audit Office and approved by National Audit Office.
The National Audit Office shall designate nearby Audit Office to conduct audit affairs of the counties (cities) which are not established Audit Offices.
Article 6
The Audit Division shall establish the General Affairs Section and the Audit Office shall establish General Affairs Members to conduct documents, filing,seals, disbursements, and other affairs.
Article 7
The Audit Divisions (Offices) shall be divided into level 1 and level 2 in accordance with the complexity of functions. The National Audit Office shall report the levels of Audit Divisions (Offices) to the Control Yuan for approval.
Article 8
The Audit Division of level 1 shall have one Assistant Auditor-General as the Director at senior grade 10 to 13; one Senior Auditor as the Deputy Director at senior grade 10 to 11;18 to 30 Senior Auditors and 6 to 10 Senior Inspectors at intermediate grade 6 to 9, and 6 to 10 Senior Auditors and 2 to 4 Senior Inspectors among them may be at senior grade 10; 3 to 5 Section Chiefs and one Director of Reexamination Office who are also Senior Auditors or Senior Inspectors; 22 to 38 Auditors or Inspectors at junior grade 3 to 5, and 8 to 12 among them may be at intermediate grade 6 to 7; one Secretary-General at senior grade 10; one Section Chief of general affairs, one Secretary and one Senior Secretary at intermediate grade 6 to 9; 4 to 8 Officers at junior grade 3 to 5, and 1 to 3 among them may be at intermediate grade 6 to 7; 5 to 7 Clerks at junior grade 1 to 4.
Article 9
The Audit Division of level 2 shall have one Assistant Auditor-General as the Director at senior grade 10 to 13; one Senior Auditor as the Deputy Director at senior grade 10 to 11; 10 to 14 Senior Auditors and 3 to 5 Senior Inspectors at intermediate grade 6 to 9, and 4 to 5 Senior Auditors and 2 Senior Inspectors among them may be at senior grade 10; 3 to 5 Section Chiefs and one Director of Reexamination Office who are also Senior Auditors or Senior Inspectors; 18 to 28 Auditors or Inspectors at junior grade 3 to 5, and 6 to 9 among them may be at intermediate grade 6 to 7; one Secretary-General at senior grade 10; one Secretary and one Section Chief of general affairs at intermediate grade 6 to 9; 2 to 4 Officers at junior grade 3 to 5, and 1 among them may be at intermediate grade 6 to 7; 4 to 6 Clerks at junior grade 1 to 4.
Article 10
The Audit Office of level 1 shall have one Assistant Auditor-General as the Director at senior grade 10 to 12; one Senior Auditor as the Deputy Director at senior grade 10 to 11; 4 to 12 Senior Auditors or Senior Inspectors at intermediate grade 6 to 9, and 2 to 4among them may be at senior grade 10; 3 to 5 Section Chiefs who are also Senior Auditors or Senior Inspectors; 17 to 25 Auditors or Inspectors at junior grade 3 to 5, and 6 to 8 among them may be at intermediate grade 6 to 7; 2 Officers at junior grade 3 to 5; 1 to 3 Clerks at junior grade 1 to 4.
Article 11
The Audit Office of level 2 shall have one Assistant Auditor-General as the Director at senior grade 10 to 12; one Senior Auditor as the Deputy Director at senior grade 10 to 11; 3 to 7 Senior Auditors or Senior Inspectors at intermediate grade 6 to 9, and 2among them may be at senior grade 10; 3Section Chiefs who are also Senior Auditors or Senior Inspectors; 6 to 14 Auditors or Inspectors at junior grade 3 to 5, and 3 to 5 among them may be at intermediate grade 6 to 7; one Officer at junior grade 3 to 5; 1 to 3 Clerks at junior grade 1 to 4.
Article 12
The Audit Offices of level 1 and level 2 shall establish a Personnel Office and an Accounting Office, and each of the Offices shall have one Director at senior grade 10 to 11; each Audit Office of level 1 and level 2 shall assign one Personnel Staff and one Accounting Staff at junior grade 4or 5. The Personnel Office and Accounting Officehandle personnel, annual budgeting,accounting, and statistics affairs in accordance with the law.
The required number of staffs of each Office shall be assigned in accordance within the personnel complement prescribed in this Act.
Article 13
The personnel with titles set forth in Articles 6, 8 through 12 shall be recruited from the series of general administration, audit, inspection, accounting, statistics, personnel administration, secretary, affairs administration and other related series in accordance with the “public position categorization and series instructions”.
Article 14
The Operational Rules of the Audit Divisions and Offices shall be enacted by each Division and Office, and the rules shall be reported to the National Audit Office for approval.
Article 15
This Act shall become effective from the date of promulgation.