To achieve the goal of “one bureau with three centers aligning others”, Taichung City Government built the Taichung City Children’s Art Museum, which is the first art museum for children in Taichung City. The total expense was about NT$ 394.49 million and the constructions were accomplished in October 2005. In 2006, the government commissioned a private manufacturer to operate and administrate it according to the Act for Promotion of Private Participation in Infrastructure Projects, and the contract term was from August 4, 2006 to May 3, 2016. However, the Taichung Audit Division found out that the Culture Affairs Bureau of Taichung City Government did not supervise the evaluation reports, and the evaluation of investment benefits was too optimistic, which caused the low performance. Besides, the Bureau did not ask the manufacturer to submit operating reports on time and did not urge them to improve the deficiencies of management. When the operating ineffectiveness and the bad financial situation happened, the Culture Affairs Bureau also did not start the withdrawal mechanism according to the contract. Therefore, the NAO reported to the Control Yuan on January 13, 2014, and the Yuan corrected the Bureau on March 9, 2016.