The Agency’s accounting year shall be the same as that followed by the government.
The Agency’s system of accounting shall be determined in accordance with laws concerning the system of accounting to be used by administrative institutions.
The Agency’s financial report shall be approved of and signed off on by an accountant.

The budget allocated by the government for the first year of the Agency’s operation may be adjusted by the supervisory authority; this shall not be subject to the stipulations of Articles 62 and 63 of the Budget Act.

When the Agency is established, and such that it may perform its duties, government agencies may donate, lease, or provide free of charge publicly owned property to the Agency for its use.
After the Agency’s establishment, and such that it may perform its duties, it may purchase publicly owned property. The land price shall be the current land value. The price for improvements on the land shall be the estimated value provided for that year by the relevant revenue collection authority. Where no such estimate is available, the price shall be determined by the agency having managerial responsibility over public property.
Following the Agency’s establishment, where it is commissioned to manage cultural content-related assets and facilities, government agencies may donate, lease, or provide free of charge publicly owned assets for its use.
Donations as stated in Paragraph 1 and the preceding Paragraph shall not be subject to Articles 25 and 26 of the Budget Act and Articles 28 and 60 of the National Property Act.
Assets purchased for purposes specified in connection with the budget allocated by the government shall be publicly owned assets.
Except for property that is leased or used free of charge under Paragraph 1 and Paragraph 3, and publicly owned assets as stated in the preceding Paragraph, property obtained shall become the property of the Agency.
For property that is leased or used free of charge under Paragraph 1 and Paragraph 3, and for publicly owned property as used under Paragraph 5, the Agency shall appoint as a manager. Any income derived from such property shall be listed as income of the Agency and not be subject to the restrictions of Paragraph 1 of Article 7 of the National Property Act. Regulations concerning the management, use, and benefits derived from such property shall be drafted by the supervisory authority.
When publicly owned property is deemed unserviceable, it shall be remanded to the custody of the agency having managerial responsibility over public property.
Where the Agency has accepted a donation of publicly owned real estate, when said real estate is no longer needed by the Agency, the Agency shall return the real estate to the donating agency.

The budget for the Agency must be allocated by government agencies in line with legal budgetary procedures and is subject to audit and supervision.
Where the budget allocated to the Agency is more than 50 percent of all funding for the Agency in a given year, the supervisory authority shall send the Agency budget to the Legislative Yuan for review.
The Agency shall draft and submit to the supervisory authority regulations concerning the use and management of income and expenditure.

Debts incurred by the Agency shall be limited to self-liquidating loans, which shall be submitted to the supervisory authority for approval in advance. Where debts cannot be self-liquidated in line with budgetary expenditures, the Agency shall review and propose improvement measures to the supervisory authority for approval.

The Agency’s procurement procedures shall be open and fair. Except where regulations concerning treaties, agreements, or conditions concluded by the Republic of China and Article 4 of the Government Procurement Act, the Government Procurement Act shall not apply. In such cases, regulations governing procurement procedures shall be submitted to the 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, that law shall prevail.

Information concerning the Agency shall be made public in line with laws concerning government transparency. The Agency shall make public its annual financial report, annual business conducted, and annual evaluation report.
The supervisory authority shall provide an analysis of the Agency’s annual evaluation report and send it to the Legislative Yuan for its reference. Where necessary, the Legislative Yuan may request that the head of the supervisory agency bring the Chair of the Board of Directors, the Agency’s President, or related supervisors to the Legislative Yuan for interpellation concerning the operations of the Agency.