The Center shall adopt development goals and plans and submit them to the competent supervisory authority for approval, and shall amend them when appropriate based on the change of environment and types of disasters and submit the amendments for approval.
The Center shall adopt annual business plans and budgets, and shall submit them to the board of directors for approval and thereafter submit them to the competent supervisory authority for reference.

Within two months after the end of the fiscal year, the Center shall entrust a certified public accountant to audit and certify its annual performance and financial statement reports, and thereafter submit them to the board of directors for deliberation and to the supervisors for approval. Upon obtaining the approval from all supervisors, the Center shall submit them to the competent supervisory authority for reference and to the competent audit authority.
The competent audit authority may audit the financial statement reports specified in the preceding Paragraph. The audit results may be submitted to the competent supervisory authority or other relevant authorities for necessary actions.

The supervisory authorities of the competent supervisory authority over the Center are as follows:
1. Approving the development goals and plans.
2. Approving the rules and regulations, annual business plans and budgets, annual performance and financial statement reports, or receiving them as reference.
3. Inspecting the assets and financial status.
4. Evaluating business performance.
5. Selecting and giving suggestion to the directors and supervisors.
6. Imposing necessary penalties if the directors and supervisors violate laws and regulations when carrying out businesses.
7. Revoking, changing, terminating, demanding timely improvement, suspending operations or imposing other penalties if the Center violates the Constitution or other laws and regulations.
8. Approving the disposition of or the creation of encumbrance over the private real estates.
9. Supervising other matters as prescribed by laws.

The competent supervisory authority shall invite the representatives of relevant agencies, scholars, experts and impartial public figures to evaluate the performance of the Center. The scholars, experts and impartial public figures may not be less than half of all people.
The methods, procedures and other relevant matters regarding the performance evaluation specified in the preceding Paragraph will be adopted by the competent supervisory authority.
The contents of the performance evaluation are as follows:
1. Assessing the annual performance of the Center.
2. Measuring the operational performance and achievement rate of the Center.
3. Assessing the achievement rate of the annual self-funding targets of the Center.
4. Making recommendations on the approval and allocation of funds of the Center.
5. Other relevant matters.

The relevant information of the Center shall be made available to the public pursuant to the Freedom of Government Information Law. The Center shall take initiative in making its annual financial statements, annual business information and annual performance evaluation reports available to the public.
The competent supervisory authority shall submit the performance evaluation reports prescribed in the preceding Paragraph to the Legislative Yuan for reference. The Legislative Yuan may, as it deems necessary, summon the head of the competent supervisory authority together with the chairman of the board of directors, the Director or related officers of the Center to report the operation status and answer questions at the Legislative Yuan.