Administration authority should set up the national property data card and subsidiary ledger, make the category, number, card, keep accounts, make an inventory and submit to competent authority; the modification shall be handled by the procedure of the accounting report.

The Ministry of Finance shall compile a general ledger of national property that is in accordance with the data sent by administration authority to proceed arrangement, classification and registration.

National property, which is lost, damaged, disassembled or refitted, needs to be scrapped under approval of relevant authority, or sold, or donated under this Act, shall be made a list and summit to the Ministry of Finance by administration authorities within 3 months to write off property register, however, that this restriction shall not apply to the civil or criminal case.

The formats of the card, ledger, table and sheet and the property number mentioned in Article 21 to Article 23 shall be prescribed by the Ministry of Finance consulting with the Directorate General of Budget Accounting and Statistics Executive Yuan and the Ministry of Audit.