The fiscal year adopted by a non-departmental public body shall be the same as that of the government.

The accounting system of a non-departmental public body shall be based on the Regulations for Establishment of the Non-Departmental Public Bodies' Accounting System.
The regulations set forth in the preceding paragraph shall be prescribed by the Executive Yuan.
A non-departmental public body shall mandate a certified public accountant to provide auditing and attestation of its financial statements.

The Original Authority (Agency) or its superior authority may approve and disburse allocations by making adjustments within the original scope of the budget at the year of the establishment of the non-departmental public bodies without being limited by Article 62 and 63 of the Budget Act.

Where the restructuring of an Original Authority (Agency) into a non-departmental public body requires the use of public property, such property may be donated, leased or provided for use free of charge. In the case of donation, Article 25 and 26 of the Budget Act and Article 28 and 60 of the National Property Act are not applicable.
A non-departmental public body, should its operations require, may procure public real estate after its establishment. The price of land shall be based on the announced current land value. The price of constructional improvement shall be based on its current value as assessed by the tax authority. Where the tax authority has not assessed the value that year, the value shall be based on an assessment made by the public property management authority.
Where a government authority approves and disburses allocations to a non-departmental public body to purchase property for a designated purpose, that property shall be deemed 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 non-departmental public bodies shall be deemed as private property.
Where a non-departmental public body is registered as the manager of public property which is provided for use free of charge in Paragraph 1 and the public property as prescribed in Paragraph 3, all profits arising from such property shall be deemed as income of the non-departmental public bodies without being subject to the restriction in Paragraph 1 of Article 7 of the National Property Act. Regulations governing matters related to management, use and profits shall be prescribed by the supervisory authority.
Upon the abandonment of use of public property, the property shall be handed over to the public property management authorities.
Where a non-departmental public body no longer needs to use the donated public property, it shall return such property to the donating authority and may not dispose of such property at its own discretion.

A government authority ’ s approval and disbursement of allocations for a non-departmental public body shall be governed by the legal budgetary procedure and supervised by the audit authority.
Where allocations approved and disbursed by a government authority exceed 50 percent of the annual budget of a non-departmental public body for the current year, the supervisory authority thereof shall submit the budgetary statement of the non-departmental public body to the Legislative Yuan for review.

Debt raised by a non-departmental public body 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 non-departmental public bodies shall promptly review and propose improvement measures to the supervisory authority for approval.

Where a non-departmental public body 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 a non-departmental public body 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 (business) 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 non-departmental public bodies to report the operation status and answer questions.