To coordinate government’s policy, National Development Fund was entrusted by Mega Commercial Bank, and then was invested to venture capitals. This fund invested NT$ 8.3 billion in 69 venture capitals. In addition, to increase the investment in small and medium enterprises, Small and Medium Enterprise Administration entrusted Mega Commercial Bank to administrate the accounts and served as shareholders. At the same time, Small and Medium Enterprise Administration also asked Management Consultants to evaluate the investment policy. Until 2015, this fund had 261 investments through 24 Management Consultants, which included NT$ 5.2 billion in total. After auditing, National Audit Office (NAO) found that National Development Fund established a trust account to invest in venture capitals. Although the Fund was a direct investor to these investments, it determined to exclude itself from the target of “Points of administration of central government special funds that invest in private career”. Moreover, the fund continuously invested many companies such as Guoguang Biotechnology and assigned representative of equity to administrate those companies. However, the fund was invested in other small and medium companies under the projects of the Small and Medium Enterprise Administration, as doubled the administration fee to about NT$ 4.44 million. After notified by NAO, the Control Yuan investigated the problem and supervised the Small and Medium Enterprise Administration to fix it.

According to the Article 20 of Communicable Disease Control Act, the authorities and related medical institutions should store abundant medicines, devices and protective equipment for disease prevention. Also, according to the regulation by Ministry of Health and Welfare, medical institutions should prepared all the items and equipment for disease prevention for 30 days available to deal with the situation that infectious disease became epidemic. After auditing, the Chiayi City Audit Office found that from May 2015, there were 11 hospitals that didn’t prepare the sufficient items and some other hospitals delayed 15 to 33 days to replenish with the enough items, as violated the regulation by Ministry of Health and Welfare. Moreover, the Department of Health didn’t use the information system built by central ministry to supervise hospitals located in their jurisdictions. After notified by the Chiayi City Audit Office, the Department of Health prescribed “The practices of preparing items and equipment for disease prevention” in July 2015, which regulated officers to supervise hospitals to abide by the regulation and included the inspections into essential check. Until the end of 2015, the hospitals could replenish the amount of their items and equipment enough within the same day they found the amount insufficient.