The fiscal year adopted by the Agency shall be the same as that of the government.
The accounting system of the Agency shall be based on the relevant regulations governing the establishment of accounting systems of administrative corporations.
The Agency 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 Agency without being limited by Articles 62 and 63 of the Budget Act.

Public property used by the Agency for operation purposes may be purchased by itself, or donated, leased, or provided for use free of charge to the Agency by the competent authority of the public real estates; in the case of donation, it shall not be subject to Articles 25 and 26 of the Budget Act, Article 25 of the Land Act, Articles 28 and 60 of the National Property Act, and related local government public property management regulations.
The public land price of in the preceding Paragraph shall be the announced current land value. The price for constructional improvements shall be the estimated value provided for that year by the taxation authority. Where no such estimate is available, the price shall be appraised by the agency having managerial responsibility over public property.
The properties or public land and constructional improvements purchased by the Agency with funding from budget allocated by governmental agencies for designated purpose, shall be deemed public properties.
Except for the 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 Agency shall be deemed its private properties.
The Agency shall be registered 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 Agency without being subject to the restrictions specified in Paragraph 1 of Article 7 of the National Property Act and related local government public property management regulations. 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 in relevant level of governments.
Where the Agency 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 budget by a governmental agency for the Agency shall be governed by legal budgetary procedures and supervised by the audit authority.
Where the budget approved and allocated by a governmental agency exceeds fifty percent of the annual budgetary income of the Agency of the then current year, the competent supervisory authority shall submit the annual budgetary statement of the Agency to the Legislative Yuan for review.
The Agency shall stipulate and submit for recordation by the supervisory authority its internal regulations on the management of income and expenses for the Agency’s self-sourced funds and matters relating to their use and management.

The debts raised by the Agency 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 Agency shall promptly review and propose improvement measures to the competent supervisory authority for approval.

The Agency shall conduct procurement based on the principles of openness and fairness. The Government Procurement Act shall not apply to the procurement, except for the circumstances set forth in the treaties or agreements which are concluded by the Republic of China or in Article 4 of 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.