The Center shall draft it operation plans and formulate its operation objectives, and submit them to the supervisory authority for approval.

The budget and final accounts of the Center shall be prepared and audited in pursuance of the following procedures:
1. Before the commencement of each fiscal year, the Center shall prepare an annual budget based on annual work plans and shall, upon being adopted by the board of directors, submit the same annual budget to the supervisory authority for their records.
2. Within two months after the end of each fiscal year, the Center shall present its work achievements and financial statement reports to the board of supervisors for deliberation and to the supervisory board for approval, and shall then submit the same reports to the supervisory authority for approval.
The audit authority may audit the financial statement reports prescribed in Subparagraphs 2 of the preceding paragraph. The audit results may be sent to the supervisory authority or relevant authorities for any necessary action.

The supervisory authority has the following supervisory power over the Center:
1. To inspect the assets and financial condition of the Center.
2. To evaluate the operation (business) performance of the Center.
3. To appoint and dismiss directors or supervisors.
4. To impose necessary punishment on any director or supervisor who violates the law while on duty.
5. To revoke, change, terminate or suspend operations; demand timely improvement; or impose other penalties in the event that the Center violates the Constitution or other laws and regulations.
6. To approve the disposal of, or creation of a right in rem jurisdiction over, real estate owned by the Center.
7. To supervise other matters as prescribed by the law.

In order to perform the evaluation described in Subparagraph 2 of the proceeding article, the supervisory authority shall establish an evaluation committee. Besides government representatives, the evaluation committee members should include scholars, experts and impartial persons which shall constitute not less than one half of the total members.
The supervisory authority shall prescribe rules governing the constitution of the aforesaid committee, items, method, procedure of evaluation, and other matters concerning the evaluation performance of the Center.