Act for the Establishment of the Hakka Public Communications Foundation Article 22

The HPCF shall establish its personnel, accounting, internal control and audit systems and report them to the competent authority for approval. The operational policy, business plan, management of funds, utilization of budget, category of assets, the financial statements audited and certified by the accountant and other documents which are in connection with business operations shall be prepared and available at the HPCF or publicized on the website for the reference of the public.The items to be publicized as mentioned in the preceding Paragraph shall be publicized within three months after the end of a year, provided that the operational policy and business plan shall be publicized four months prior to the beginning of a year.