The former Tainan County Government (now the Tainan City Government) planned to develop hot springs in Guidan district in 2005. In the 2017 audit of the Tainan City Audit Division, it was found that the development of the area had lasted for 12 years, but many facilities were not available due to poor planning and insufficient funding. It was difficult to attract tourists and entrepreneurs to invest, and it had suffered losses year after year since its operation. After the division called for improvement, the government actively marketed and promoted the hot spring area to raise its visibility and attractiveness and improve its operational performance.

The National Audit Office conducted an audit and found that the Taiwan Water Corporation formulated a green review and implementation plan to reduce the negative impact of constructions on the environment. However, the plan did not specify the approach used for freedom of information and citizen participation, resulting in missing the opportunity for communicating and exchanging information on ecological review operations with non-government organizations. After the office called for improvement, a citizen participation mechanism was established to promote the conservation of ecological environment.

There are 456 inherited real estate properties in Taichung City that did not registered for more than 15 years. The Taichung City Audit Division conducted an audit and found that land offices of the government did not announce the application deadline for registration to heirs and keep the record to manage changes in accordance with the law. After the office called for improvement, announcements were made, some inherited real estate properties were registered, and the rest ones were listed for management, effectively protecting the rights of citizens.