The fiscal year adopted by the Center shall be the same as that of the government.
The accounting system adopted by the Center shall be based on the relevant regulations governing the establishment of the accounting systems of administrative corporations.
The Center shall mandate a certified public accountant to audit and certify its financial statements.

The competent supervisory authority may approve and allocate budget by making adjustments within the original scope of the budget in the year of the establishment of the Center without being limited by Articles 62 and 63 of the Budget Act.

If the Center is in business needs to use the public real estates of the original agency, the entity before the restructuring, the public real estates may be donated, leased or provided for use free of charge to the Center by the competent authority of the public real estates. The public’s properties that are to be used for business needs may be donated or provided for use free of charge to the Center by the competent supervisory authority. The negotiable securities and other rights may be donated or provided for use free of charge to the Center by the competent supervisory authority. In the case of donation, Articles 25 and 26 of the Budget Act and Articles 28 and 60 of the National Property Act shall not apply.
The Center may procure public real estates due to business needs after its establishment. The price for land shall be based on the announced current land value. The price for constructional improvement shall be based on its current value as assessed by the tax authority. Where the tax authority has not assessed the current value, the value shall be based on an assessment made by the public property management authority.
Where a governmental agency approves and allocates budget to the Center to purchase properties for a designated purpose, the properties shall be deemed public properties.
With the exception of public properties leased or provided for use free of charge as set forth in Paragraph 1 and the public properties prescribed in the preceding Paragraph, all of the properties acquired by the Center shall be deemed private properties.
The Center shall act as the manager of the public properties which are provided for use free of charge in Paragraph 1 and the public properties prescribed in Paragraph 3, and all profits arising from the properties shall be deemed income of the Center, without being subject to the restrictions specified in Paragraph 1 of Article 7 of the National Property Act. The regulations governing matters relating to management, use and profits will be prescribed by the competent supervisory authority.
Upon the abandonment of use of public properties, the properties shall be handed over to the public property management authorities.
When the Center no longer needs to use the donated public properties, it shall return the properties to the donating authority and may not dispose of the properties arbitrarily.

The approval and allocation of the budget by a governmental agency for the Center shall be governed by legal budgetary procedures and supervised by the audit authority.
When the budget is approved and allocated by a governmental agency that exceeds fifty percent of the annual budgetary income of the Center of the then current year, the competent supervisory authority shall submit an annual budgetary statement of the Center to the Legislative Yuan for review.

The debts raised by the Center shall be limited to self-liquidating loans, which shall be submitted to the competent supervisory authority for approval in advance. If it is likely that debts cannot be repaid by self-liquidation according to the outcome of budget implementation, the Center shall promptly review and propose improvement measures to the competent supervisory authority for approval.

The Center shall conduct procurements based on the principles of openness and fairness. The Government Procurement Act shall not apply to the procurement, except under the circumstances set forth in the treaties or agreements which are concluded by the Republic of China or in Article 4 of the Government Procurement Act. The rules and regulations for the procurement shall be submitted to the competent supervisory authority for approval.
Where a law other than the Government Procurement Act is applicable to the procurement subject to Article 4 of the Government Procurement Act as prescribed in the preceding Paragraph, the law shall prevail.