The participatory budgeting has been vigorously promoted around the world. In recent years, the New Taipei City Government has learned from the experience of citizen participation in the process of discussion, proposal, review, vote, and budget implementation in the field of education, culture, environmental protection, community construction, and so on. In 2016, the New Taipei City Audit Division of the National Audit Office audited the implementation of participatory budgeting promoted by the New Taipei City Government and recommended the government to set up short-term and long-term targets, establish responsible units, and discuss legalization of the budget system. Those recommendations were accepted and confirmed by the New Taipei City Government, and audit agencies’ insight and foresight functions were fulfilled.