The accounting year of the Center shall be the same as that of the central government.
The Center’s accounting system shall be formulated in accordance with the pertinent laws and regulations governing the setting up of accounting systems in administrative corporations.
The financial reports of the Center shall be checked and certified by an accountant commissioned to do so.

Within three months after the end of each accounting year, the Center shall commission an accountant to check and certify the results of its annual operations and its final accounts report, then submit these to the board of directors for due consideration. After all three supervisors have approved these, they shall be submitted to the supervisory authority for future reference and copies sent to an auditing agency.
The auditing agency may audit the final accounts report referred to in the previous paragraph; it may send the results of the audit to the supervisory authority or to another related authority for any necessary further action.

In the year in which the Center is established the funding appropriated to the Center by the government may be adjusted by the supervisory authority, in response to circumstances, within the limit of its original budget, without being subject to the provisions of Articles 62 and 63 of the Budget Act.

When the Center requires the use of public property for its operations, it may purchase that public property, or it may be donated, leased, or provided for use free of charge by a government agency. Such a donation is not subject to the provisions of Article 25 of the Land Act, Article 28 and Article 60 of the National Property Act, and other relevant ordinances governing local government management of public property.
For land purchased in accordance with the previous paragraph, the assessed present land value shall be used as the standard purchase cost. The current valuation for that year provided by the tax collection authority shall be used as the standard for the cost to pay for constructional improvements on any land. If no such current valuation is available, an estimate of the value made by a public property management authority shall be used as the standard value.
Any property purchased by the Center for a designated use with an approved budget allocation from a government agency is categorized as public property.
With the exception of public property leased or provided for use free of charge, as referred to in Paragraph 1, and the public owned property referred to in the previous paragraph, all property acquired by the Center becomes the Center’s property.
For the public property provided for use free of charge referred to in Paragraph 1 and the public property referred to in Paragraph 3, the Center is registered as the manager of the property. Any profit generated is categorized as income of the Center and is not subject to the restrictions set out in Article 7, Paragraph 1 of the National Property Act and in the relevant provisions of ordinances governing local government management of public property. Regulations governing matters related to the management, and use of such property, and any associated profit shall be prescribed by the supervisory authority.
When public property is longer used, its management shall be handed over to the public property management agency at each level of government.
When the Center no longer needs to use publicly owned real estate that it acquired as a donation, it shall return it to the agency that made the donation and the Center is not permitted to dispose of such real estate at its own discretion

All approved funding appropriated to the Center by any government agency shall be handled in accordance with statutory budget procedures and be audited and supervised.
In any year that such approved funding appropriated by a government agency exceeds 50% of the Center’s annual budget revenue, the supervisory authority shall send the annual budget documents to the Legislative Yuan for it to deliberate on.
The Center shall formulate regulations governing management of income and expenditure for its own income sources and the use of that income, and it shall submit the regulations to the supervisory authority for future reference.

All debts incurred by the Center are restricted to being self-liquidating in nature and shall be submitted to the supervisory authority beforehand to be reviewed to obtain approval. If the results of implementation of the budget raise any concerns arise that self-liquidation is not possible, an examination of the situation shall immediately be undertaken and improvement measures be proposed, and submitted to the supervisory authority to be reviewed to obtain approval.

With the exception of circumstances stipulated in any treaty or agreement that the Republic of China has entered into, or in Article 4, Paragraph 1 of the Government Procurement Act which shall be governed by the associated provisions, the Center’s procurement operations shall be based on the principles of transparency and fairness, and they are not subject to the provisions of the Government Procurement Act. The Center’s implementation regulations governing its procurement operations shall be submitted to the supervisory authority to be reviewed to obtain approval
If the procurements referred to in the previous paragraph which must be handled in accordance with the provisions of Article 4 Paragraph 1 of the Government Procurement Act are subject to the provisions of any other laws or regulations, the provisions of those other laws or regulations shall apply.

Any information about the Center shall be made public in accordance with the pertinent regulations of the Freedom of Government Information Law; its annual financial reports, details of its business activities that year, and its annual performance review reports shall proactively be made public.
The supervisory authority shall submit an analysis report of the annual performance review reports referred to in the previous paragraph to the Legislative Yuan for archiving. When necessary, the Legislative Yuan may require the head of the supervisory authority, together with the Center’s chairperson, and its chief executive officer, or a chief administrator associated with the matter being examined to personally go to the Legislative Yuan to provide a report on the state of the Center’s operations and answer questions raised.