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 under the relevant regulations governing the establishment of the accounting systems of administrative corporation.
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.

Public property used by the Institute for operation purposes may be purchased by itself, or donated, leased, or provided for use free of charge to the Institute by the competent authority of the public real estate; in the case of donation, it shall not be subject to Articles 25 and 26 of the Budget Act, Articles 28 and 60 of the National Property Act.
The public land price in the preceding Paragraph shall be the announced current land value. The price for constructional improvements on the land shall be the assessed value provided for that year by the taxation authority. Where no such assessed value is available, the price shall be appraised by the agency having managerial responsibility over public property.
The properties purchased by the Institute with funding from a budget allocated by governmental agencies for designated purposes shall be deemed public properties.
Except for the public properties leased or provided for use free of charge as outlined in Paragraph 1 and the public properties prescribed in the preceding Paragraph, all of the properties acquired by the Institute shall be deemed private properties.
The Institute 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 Institute without being subject to the restrictions specified in Paragraph 1 of Article 7 of the National Property Act. The regulations governing matters relating to management, use, and profits will be prescribed by the supervisory authority.
Upon the abolishment of the use of public properties, the properties shall be handed over to the public property management authorities at the relevant level of government.
Where the Institute no longer needs to use the donated public properties, it shall return the properties to the donating authority and shall not dispose of the properties arbitrarily.

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 income and shall file the rules and regulations to the supervisory authority for future reference.

Debts incurred by the Institute 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 Institute shall review and propose improvement measures to the supervisory authority for approval.

The Institute 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 applies 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 Institute shall be made public in line with the Freedom of Government Information Law. The Institute shall make public its annual financial report, annual business conducted, and annual performance evaluation report.
The supervisory authority shall provide an analysis of the Institute’s annual performance 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 authority bring the Chairperson of the Board of Directors, the President of the Institute, or related Supervisors to the Legislative Yuan for interpellation concerning the operations of the Institute.