The sub-law of the Climate Change Response Act has not yet been revised. NAO has urged improvements. The Ministry of the Environment has accelerated relevant legal work.

The Climate Change Adaptation Act has been amended and announced for over a year. As of April 19, 2024, there are still eight sub-laws and administrative measures prioritized by the Ministry of the Environment that have not been completed. Additionally, regulations regarding carbon fees have not yet been finalized. Following recommendation of NAO, new regulations for reduction credit transfer and trade were released on July 1, 2024, also convene the 4th carbon fee rate review meeting to speed up the setting of the carbon fee rate.

The establishment of a smart healthcare system at Veterans Homes has been progressing slowly. NAO has urged improvements. The Veterans Affairs Council has allocated a budget for the introduction of smart caregiving equipment.

NAO found out that the progress of establishment a smart healthcare service system was slow due to a lack of platforms for sharing experiences and promoting its use and benefits. In response, the Veterans Affairs Council has started holding regular meetings to facilitate experience sharing and has allocated a budget for the annual introduction of smart caregiving equipment. These steps aim to improve caregiving efficiency and accelerate the integration of smart technologies.

The Water Resource Agency, MOEA, handles river water gate maintenance operations, but some of them fail to properly formulate procurement contract specifications and perform contract performance management. NAO has urged improvements. The Water Resources Agency has refined relevant regulations, established a standardized contract template, and improved contract management practices.

NAO found out that The River Management Branches of Water Resource Agency, the Ministry of Economic Affairs, is responsible for the watergate repair and maintenance procurement cases, which faced issues with inadequately specified procurement contracts and poor contract management. In response, the Water Resources Agency has refined relevant regulations, established a standardized contract template, and improved contract management practices.

The Public Art Fund in Taoyuan City did not set up a separate account as required. NAO has urged improvements. The special account has been set up.

The Taoyuan Public Government’s Cultural Affairs Department was found not to have independently allocated public art funds to a designated account, as required by regulations. Instead, these funds were placed into a general city trust account, and the earned interest was deposited into the city treasury. Following an audit recommendation by the Taoyuan Audit Division, the Taoyuan Public Government’s Cultural Affairs Department has now created a specific account for public art funds and transferred over 240,000 NT dollars in interest income to this new account. This action is intended to improve the management and use of funds for cultural and artistic purposes.