The Taipei City Audit Division found that the “Gardening Seed Teachers Training Program” of the Garden City Plan developed by the Department of Economic Development of the Taipei City Government did not provide practice opportunities for the seed teachers, diminishing the performance of the plan. In addition, without monitoring and evaluation mechanisms, more than half of the area of several gardens were planted with only ornamental plants or were not open to citizens for adoption. After the division called for improvements, the department revised the teaching methods and established evaluation mechanisms to ensure the operation of the gardens and enhance the performance of the plan.

The Tainan City Audit Division found that several public swimming pools in Tainan City had insufficient public liability insurance, and tickets for younger, older and disabled people were not free or discounted to half of the fee in accordance with the related welfare and rights protection regulations. After the division called for improvement, the Bureau of Education of the Tainan City Government amended the Regulations for Swimming Pools Management, raising the minimum amount of public liability insurance to three million dollars and adjusting the fees to zero for children under the age of 6 and for physically or mentally disabled people plus one that accompanies them and to half fee for citizens over 65 years old.

The National Audit Office (NAO) found that although listed companies in Taiwan have prepared their financial statements in accordance with the International Financial Reporting Standards (IFRSs) since 2013, some regulations of the Statements of Auditing Standards were still different from the International Standards on Auditing (ISAs). After the NAO asked the Financial Supervisory Commission to consider the differences, the Statements of Auditing Standards were amended or stipulated by the Accounting Research and Development Foundation urged by the commission.