Some land in Hsinchu County was not been levied for land value tax according to actual use. The Audit Office urged improvement. The tax has been corrected and the additional tax has been collected.

The local tax bureau of Hsinchu County handled the land value tax collection operations for the year 2023, according to the Land Tax Act and other relevant regulations. The Hsinchu County Audit Office found that some cases did not assess land value tax according to actual use. After a letter requesting review and improvement, the tax records have been corrected and the land value tax has been revised or collected by the law, totaling more than NT$4.25 million, to maintain tax fairness.

Some of the tangible cultural heritages in Taipei City that are listed for restoration have not submitted restoration and reuse plans since the announcement. The Audit Office urged a review and has strengthened guidance and improvement.

Department of Cultural Affairs of the Taipei City Government subsidizes the preservation of public and private cultural heritages. After the audit by the Taipei City Audit Division, it was found that as of the end of 2023, there were still 69 tangible cultural heritages in Taipei City that were listed for restoration but had not submitted restoration and reuse plans since the announcement. After a letter requesting a review and improvement, the owners have been actively guided to submit restoration and reuse plans, and 35 plans have been reviewed and approved or entered the review process, which helps to preserve the characteristics and value of these cultural heritages.

The loading and unloading arrangements of coal-fired vessels by Taiwan Power Company are not perfect, and the demurrage costs have increased year by year. The National Audit Office urged improvements and has flexibly adjusted the coal unloading schedule to effectively reduce demurrage costs and reduce the company's operating expenses.

Taiwan Power Company purchases coal in the international market and rents coal vessel to transport it for thermal power units to generate electricity. The National Audit Office found that the loading and unloading arrangements of coal-fired vessel by Taiwan Power Company failed to effectively match the needs of coal-fired power plants, resulting in an increase in demurrage costs from 2021 to 2023. After a letter requesting improvement, relevant improvement measures have been proposed to effectively reduce demurrage costs and reduce the company's operating expenses.

The Land Ownership Equalization Fund of Taitung County has been established for many years but has not yet set up an accounting system. The audit agency urged improvements and has completed the establishment of the system

To implement the equalization of land rights policy, effectively promote land use, and achieve the purpose of land sharing, the Taitung County Government established the Taitung County Land Ownership Equalization Fund in 2006 and established the Income and Expenditure Custody and use regulations in the same year. The Taitung Audit Office found that the fund has been established for many years but has not yet set up an accounting system. After a letter requesting review and improvement, an accounting system was established to facilitate compliance with accounting and bookkeeping operations.