The Center’s fiscal year shall be identical to the government’s fiscal year.
The accounting system used by the Center shall be set in accordance with the Standards for Establishing Accounting Systems for Non-Departmental Public Bodies.
The Center’s financial statements shall be audited by a certified public certified public accountant.

The grant allocation from government authorities for the year of the establishment of the Center and for the integration of the Original Authorities may be adjusted by the supervisory authority within the scope of the original budget without being subject to the restrictions under Articles 62 and 63 of the Budget Act.

The grant allocation to the Center from government authorities shall be processed in accordance with the legal budgetary procedure and supervised by the audit authority.
In the event the grant allocation to the Center from government authorities comprise of more than 50% of the Center’s budget source, the supervisory authority shall submit the Center’s annual budget report to the Legislative Yuan for review.
The Center shall stipulate and submit for recordation by the supervisory authority its internal regulations on the management of income and expenses for the Center’s self-sourced funds and matters relating to their use and management.

In the event the Center needs to make use of public property in the course of its business operations, they may be donated, leased or otherwise provided for use without compensation by a government authority (agency); the related provisions under Articles 25 and 26 of the Budget Act and Articles 28 and 60 of the National Property Act shall not apply to donations. However, the real property and ancillary facilities under the Center’s Institutions shall be maintained or donated as national property. Upon approval by the Executive Yuan, the Institutions shall be integrated into the Center.
After the establishment of the Center, if necessary for carrying out its business, the Center may procure public real property. The price shall be based on the announced current value of the land. The value of construction improvements on the land shall be based on its current value as assessed by the tax authority in that year. In the event there is no assessed value for the current year, the value shall be based on the estimate from the public property management authority.
Property procured by the Center using the grant allocation from the government authority for a designated purpose shall be deemed public property.
With the exception of public property leased or provided without compensation in Paragraph 1, and public property acquired under the preceding Paragraph, all property obtained by the Center shall be the Center’s own property.
The Center shall be registered as the manager of the public property provided for use without compensation under Paragraph 1 and the public property procured under Paragraph 3. All revenues from the use shall be deemed the Center’s income without being subject to the restrictions under Article 7, Paragraph 1 of the National Property Act. The regulations regarding management, use of and revenues from public property as well as related matters shall be prescribed by the supervisory authority.
When the use of the public property is abolished, the property shall be transferred to the care of public property management authorities at each level.
When the Center no longer needs to use the donated public real property, the property shall be returned to the donating authority; the Center shall not unilaterally dispose of such property.

All information related to the Center shall be made available in accordance with the relevant requirements under the Freedom of Government Information Law. The Center shall take the initiative in disclosing its financial statements, information on its annual operations and the annual evaluation of operations performance.
The supervisory authority shall submit an analysis report on the evaluation of operations performance in the preceding Paragraph to the Legislative Yuan for recordation. If necessary, the Legislative Yuan shall have the authority to request the head of the supervisory authority to accompany the Chairperson of the Center or relevant division head to appear at the Legislative Yuan to give a presentation on the operational status and answer questions.

Debts incurred by the Center shall be limited to self-liquidating by nature and should be reported to the supervisory authority for approval. In the event the execution result of the budget shows that the debt cannot be repaid by self-liquidation, the Center shall promptly draft improvement measures and report them to the supervisory authority for approval.

The Center’s procurements shall be carried out according to the principles of openness and fairness. Except for compliance with the treaties or agreements concluded by the Republic of China or the provisions specified under Article 4 of the Government Procurement Act and proceeding in accordance with those rules, the provisions of the Government Procurement Act does not apply to the Center’s procurements. The Center shall draft its regulations on implementation of procurement and submit them to the supervisory authority for approval.
If there are other laws governing the procurements that are to proceed in accordance with Article 4 of the Government Procurement Act under the preceding Paragraph, the other laws shall prevail.