The fiscal year adopted by the Center shall be the same as that of the government.
The accounting system of the Center shall be based on the Regulations for Establishment of the Non-Departmental Public Bodies' Accounting System.
The Center shall mandate a certified public accountant to provide auditing and attestation of its financial statements.

Within three 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, then submit such reports to the board of directors for deliberation. Upon obtaining approval from the supervisors or the board of supervisors, they shall submit the reports to the audit authority as well as the supervisory authority for record.
The audit authority may audit the financial statement reports prescribed in the preceding paragraph. The audit results may be sent to the supervisory authority or relevant authorities for necessary action.

The amount of funding appropriated by the government in the year the Center is established may be adjusted by the supervisory agency within its budget, and is not limited by Articles 62 and 63 of the Budget Act.
If the Center’s profits in the final report exceeds NT$15 billion in cash after the fiscal year ends, the profits shall be appropriately returned to the Central Urban Regeneration Fund, Housing Fund, New Town Development Fund, etc.

Funds appropriated by government agencies for the Center shall be used according to budgetary procedures specified by law and be subjected to auditing and supervision.
If funds appropriated by government agencies in the preceding paragraph exceed 50% of the Center’s total income in a year, the supervisory agency shall submit the Center’s annual budget to the Legislative Yuan for deliberation.
The Center shall establish regulations on income and expense management for the use and management of its own income sources, and shall submit the regulations to the supervisory agency for recordation.

Public real estate needed for operations of the Center may be handled by government agencies (institutions) using the following methods:
1. Donation.
2. Rental.
3. Provided for use free of charge.
After the Center is established, the Center may purchase public real estate using funds appropriated by government agencies or its self-raised funds. The price of land shall be based on the announced current land value. The price of buildings shall be based on the appraised value provided by the taxation agency for the year of the purchase. If there is no appraised value for the year of the purchase, the price shall be based on the appraisal of the public property management agency.
After the Center is established, government agencies may donate public real estate for the Center to implement social housing business. If the real estate is no longer needed by the Center, the real estate shall be returned to the government agency that donated, and may not be sold at the Center’s discretion.
Articles 25 and 26 of the Budget Act, Articles 28 and 60 of the National Property Act, Article 52 of the Urban Planning Law, and Article 25 of the Land Act are not applicable to donators in Subparagraph 1 of Paragraph 1 and the preceding paragraph.
The Center is registered as the administrator of public real estate in Subparagraph 3 of Paragraph 1. Income from the public real estate is listed as income of the Center and not limited by Paragraph 1 of Article 7 of the National Property Act. Regulations on the management, use, and income from the public real estate shall be prescribed by the supervisory agency. When the public real estate is no longer used by the Center, it shall be handed over to the public property management agency of governments at each level.
Besides the public real estate in Subparagraphs 2 and 3 of Paragraph 1, property obtained by the Center is self-owned property.

The Center shall gain approval from the board of directors when using self-owned property as collateral for obtaining loans.
Debt raised by the Center 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 Center shall promptly review and propose improvement measures to the supervisory authority for approval.

Where the Center conducts procurement, it shall act according to the principles of openness and fairness, as well as treaties or agreements which are concluded by the Republic of China.
Government Procurement Act is not applicable to the procurement prescribed in the preceding paragraph, except for the circumstance set forth in Article 4 of that Act.
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 over the Act.

The relevant information of the Center shall be made available to the public pursuant to the related requirements of the Freedom of Government Information Act. It shall take the initiative in making its annual financial statements, operation information, and performance evaluation reports available to the public.
The 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 supervisory authority together with the chairperson, head, or related supervisors of the Center to report the operation status and answer questions.