In order to improve sanitation status for the residents and the quality of river water, the Nantou County Government promoted a construction plan of the sewage system. The Nantou County Audit Office conducted an audit and found that though the sewage system was completed for many years, it was still budgeted by the government to maintain its operation. After the office called for improvements, on March 26, 2021, the government announced that user fee was going to levy on users of the sewage system from June 1, 2021 to implement the Polluter-Pays Principle.

The Hsinchu City Government outsourced services of the Assistive Technology Resources Center and set an auxiliary appliances lending management plan for the center. The Hsinchu City Audit Office conducted an audit and found that some disabled borrowers did not return auxiliary appliances after borrowing for a long time, causing poor management of appliances. After the office called for improvements, the government urged the outsourced service provider to actively take inventory for claiming returns, to increase the benefit of auxiliary appliances recycling.

The National Audit Office conducted an audit and found that the National Cheng Kung University Hospital did not follow the Enterprise Accounting Standard No.8 to accurately depreciate its assets. After the office called for improvements, the hospital made up the depreciation expenses and fairly assessed the useful life of assets to calculate depreciation expenses on a monthly basis.