The supervisory authority has the following supervisory power:
1.To approve development objectives and plans;
2.To approve or keep records of the regulations, annual operation (business) plans and budgets, and annual performance and financial statement reports;
3.To inspect the assets and financial condition of the non-departmental public bodies;
4.To evaluate operation (business) performance;
5.To appoint and dismiss directors or supervisors;
6.To impose necessary punishment on any director or supervisor who violates the law in the discharge of his/her duty;
7.To revoke, change, terminate or suspend operations; demand timely improvement; or impose other penalties in the event the non-departmental public bodies violate the Constitution or other laws and regulations;
8.To approve the disposal of, or creation of a right in rem over , real estate owned by the non-departmental public bodies; and
9.To supervise other matters as prescribed by the law.

The supervisory authority shall invite government representatives , scholars, experts and impartial persons to evaluate the performance of the non-departmental public bodies.
The supervisory authority shall prescribe rules governing the method, procedure and other matters concerning the performance evaluation of the non-departmental public bodies.

The contents of performance evaluation are listed below:
1.To assess the yearly execution outcomes of the non- departmental public bodies;
2.To measure the non-departmental public bodies ’ operational (business) effectiveness and achievement rates;
3.To assess the degree to which the non-departmental public bodies have reached their annual self-funding targets; and
4.To make recommendations on the appropriation of funds of the non-departmental public bodies.

A non-departmental public body shall formulate its development objectives and plans and submit them to the supervisory authority for approval.
A non-departmental public body shall formulate and submit its annual operation (business) plans and budgets to the board of directors (council of directors) for approval before filing them to the supervisory authority for record.

Within a specific period after the end of the fiscal year, the non-departmental public bodies shall entrust a certified public accountant to audit and certify its annual performance and financial statement reports, then submit such reports to the board of directors (council of directors) for deliberation. Upon obtaining approval from the supervisors or the board of supervisors, they shall submit the reports to the audit authority as well as the supervisory authority for record.
The audit authority may audit the financial statement reports prescribed in the preceding paragraph. The audit results may be sent to the supervisory authority or relevant authorities for necessary action.