The fiscal year adopted by the Institute shall be the same as that followed by the government.
The accounting system adopted by the Institute shall be in accordance with the relevant regulations governing the establishment of the accounting systems of non-departmental public bodies.
The Institute’s financial statements shall be audited and attested by a certified public accountant.

The supervisory authority may approve and disburse allocations by making adjustments within the original scope of the budget at the year of the establishment of the Institute without being subject to the stipulations of Articles 62 and 63 of the Budget Act.

Where the Institute’s operations require the use of public property, such property may be purchased by the Institute, or donated, leased, or provided for use free of charge by government agencies. In the case of the donation, Article 25 of the Land Act, Article 28 and 60 of the National Property Act, and other relevant stipulations governing the local government’s management of public property shall not be applicable.
Where the Institute purchases the public land pursuant to the preceding paragraph, the purchasing price shall be determined in accordance with the announced current land value. The price of constructional improvements shall be determined in accordance with its current value as assessed for that year by the taxation authority. Where no such assessment of current value available, the value shall be determined in accordance with the appraisal result made by the public property management authority.
Assets purchased by the Institute for purposes specified in connection with the budget allocated by the government shall be public property.
Except for public property leased or provided for use free of charge as set forth in paragraph 1 and the public property prescribed in the preceding paragraph, all property acquired by the Institute shall be the Institute’s own property.
For property provided for use free of charge as specified in paragraph 1 and public property as set forth in paragraph 3, the Institute shall be registered as the manager of the property. All profits generated from such property shall accrue to the Institute as income without being subject to the restrictions specified in paragraph 1 of Article 7 of the National Property Act and other relevant stipulations governing the local government’s management of public property. Regulations governing matters related to the management, use, and profits of such property shall be prescribed by the supervisory authority.
Where public property is no longer needed or useful for the intended purpose, the Institute shall transfer its managerial responsibility of the property to the public property management authorities.
Where the Institute decides that public real property acquired by donation is no longer needed, the Institute shall return the property to the donating agency and shall not dispose of such property at its own discretion.

The budget allocated by government agencies to the Institute must be in line with legal budgetary procedures and is subject to audit and supervision.
Where the budget allocated to the Institute, as specified in the preceding paragraph, is more than 50 percent of the annual budgetary income of the Institute in a given year, the supervisory authority shall submit an annual budgetary statement of the Institute to the Legislative Yuan for review and approval.
The Institute shall prescribe rules and regulations on income and expenditure management for the use and management of its own income, and shall file the rules and regulations to the supervisory agency for future reference.

Debt raised by the Institute shall be limited to self-liquidating loans, which shall be submitted to the supervisory authority for approval in advance. Where debt cannot be repaid by self-liquidation according to the outcome of budget implementation, the Institute shall promptly review the situation and propose improvement measures to the supervisory authority for approval.

The Institute’s procurement process shall be open and fair. Except for the procurements carried out pursuant to treaties and agreements concluded by the Republic of China or Article 4 of the Government Procurement Act, the Government Procurement Act shall not apply to all other procurements carried out by the Institute. The Institute shall prescribe rules and regulations governing its procurement process and submit them to the supervisory authority for approval.
If there are other laws governing the same procurement stipulated in Article 4 of the Government Procurement Act as specified in the preceding paragraph, such laws shall prevail.

Except as otherwise provided in the Classified National Security Information Protection Act and other relevant laws and regulations, all information related to the Institute shall be made available to the public pursuant to the Freedom of Government Information Act. The Institute shall voluntarily make its annual financial statements, operation information, and performance evaluation reports available to the public.
The supervisory authority shall submit an analysis report on the performance evaluation reports prescribed in the preceding paragraph to the Legislative Yuan for its reference. The Legislative Yuan may, as it deems necessary, require the head of the supervisory authority together with the chairperson of the board of director, president, or related managerial personnel of the Institute to report the operational status and answer questions.