In order to stabilize the price of chemical fertilizer and to reduce farmers’ burden, the Council of Agriculture of the Executive Yuan set the ‘‘Specification for the Price Difference Subsidy of Chemical Fertilizer’’. The Audit Division on Education and Agriculture found out that on account of the policy of government subsidies, the farmers overused chemical fertilizer. After the division called for improvements, the council transformed the measure on fertilizer subsidies by adjusting the items and standards applicable to subsidies to develop organic agriculture and friendly farming.

The Taipei City Audit Division found out that the Department of Sports of the Taipei City Government accepted donations from the society to organize 29TH Summer Universiade and did not disclose the information about revenues and expenses of donations regularly. After the division called for improvements, the department released the relative information on its official website. The public can browse the information, and the purpose of enhancing the effectiveness of donations was fulfilled.

To enhance citizens’ quality of life, the New Taipei City Government implemented the Sustainable Environmental Sanitary Program with a budget of NT$ 54.37 million in 2011. The New Taipei City Audit Division found out that the Environmental Protection Department of the New Taipei City Government did not execute the program properly, and the government did not inspect the sanitation of villages quarterly. After the division called for improvements, the department implemented a cleaning hometown program in 28 administrative districts, and the government inspected the performance quarterly.