Administration authorities or entrusted organization shall draw up modificatory plan for public properties before every fiscal year beginning, and be submitted to competent authorities for verification, and be examined by the Ministry of Finance.

The National Property Administration and consigned operating enterprise organizations shall draw up administering or operating plan for non-public properties before every fiscal year beginning and submit it to the Ministry of Finance for examination and approval.

The Ministry of Finance should, before every fiscal year beginning, give audit comments on plans for public and non-public properties mentioned in Article 64 and Article 65 and turn them to the Executive Yuan; items related to disposition shall be included in general annual budget of Central Government.

Administration authorities and entrusted organizations shall compile public properties catalog and add-and-subtract forms of properties and submit them to competent authorities for collecting, and be transferred to the Ministry of Finance, Directorate General of Budget Accounting & Statistics, and the Ministry of Audit.

The National Property Administration and entrusted operating enterprises organizations shall, when every fiscal year ending, compile non-public properties catalog and add-and-subtract forms of properties, and submit them to the Ministry of Finance and transfer them respectively to Directorate General of Budget Accounting & Statistics, and the Ministry of Audit.

The Ministry of Finance shall, when every fiscal year ending, compile master catalog of properties upon data provided by each competent authority and the National Property Administration etc., and sumit it to the Executive Yuan to be assembled into general final annual accounts of Central Government.

The format of plan, catalog and form in Article 64 to Article 69 is drawn up by Ministry of Finance after consulting it with Directorate General of Budget Accounting & Statistics, and the Ministry of Audit.