Financial Risk:
Low
Score:
81/100
Asset Disposals
Q24
75/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
View Question
The MND categorises the assets into 3 types: movable property, real estate, and military materials. In general, MND’s disposals of assets are regulated by…
Explore
The bids of unusable materials disposal are revealed on the Government e-Procurement System in advance. The bidding information includes name of the unit, location,…
Explore
The financial results of MND’s funds are well illustrated in disaggregated forms and clarified in the public domains of the “Archive of the Annual…
Explore
Q25
100/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
View Question
Revenues generated from asset disposals are regarded as incomes and are subject to the regulations of the Budget Act [1]. Therefore, financial performances of…
Explore
The three major funds for asset managements (i.e. “Fund of Production and Services for Military Personnel”, “Fund of Rebuilding Old Quarters for Military Dependents”,…
Explore
Audit reports on asset disposals are released in the format of financial reports of the “Fund of Production and Services for Military Personnel” and…
Explore
Secret Budgets
Q26
50/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
View Question
The confidential budget formed 6.3% of the overall defence budget in 2020. Of this allocation, 1.7 % of the budget was dedicated to the…
Explore
Q27
75/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
View Question
Compilations of annual defence budgets for both the defence and the security sectors are governed by the Budget Act, and the Guideline for Compilations…
Explore
Q28
50/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
View Question
Legislators are provided with audit reports on the security sector and secret items according to the “Audit Act” and the “Enforcement Rules of the…
Explore
By law, the MND’s annual audit reports are under parliamentary scrutiny of LY’s Foreign and National Defence Committee and CY’s Committee on National Defence…
Explore
Q29
100/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
View Question
“Rule of Law” is the central theme for Taiwan’s defence governance [1]. Off-budget expenditures for the military or intelligence are against the law and…
Explore
This indicator is marked ‘Not Applicable’. No off-budget expenditures have been identified in either the MND or NSB.
Explore
Off-budget expenditures for military or intelligence are against the law and are strictly prohibited by the Budget Act legally and politically by the vigorous…
Explore
Q30
88/100
Are mechanisms for accessing information from the defence sector effective?
View Question
There exists legislation and implementing guidelines that clearly stipulate access to information concerning the defence sector; this is under the Freedom of Government Information…
Explore
This indicator is not assigned a score in the GDI. The government operates a system of classification of information under a clear legal framework…
Explore
The public is able to access unclassified information concerning national security, national defence and the military directly from government archives or documents which are…
Explore
Q31
100/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
View Question
The Ministry of National Defence and the National Security Bureau are the two pillars of Taiwan’s defence and security [1, 2]. Both the MND…
Explore
This indicator is marked ‘Not Applicable’, as Taiwan’s defence and security institutions are restricted from having ownership of commercial businesses, The MND’s asset managements…
Explore
Military-owned Businesses
Q32
75/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
View Question
Taiwan’s armed forces are under strict regulations and are prohibited from owning or operating military enterprises [1, 2]. Even though Taiwan’s MND in general…
Explore
This indicator is marked ‘Not Applicable. Taiwan’s Armed Forces are under strict regulations and are prohibited from owning or operating military enterprises [1].
Explore
Illegal Private Enterprise
Q33
100/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
View Question
Military personnel in Taiwan’s armed forces are regarded as “Public Servants” as well in a broad sense. Laws and regulations applicable to civilian officials…
Explore
Under strict regulations and punishments for violation, unauthorised private enterprise does not occur in either the MND or NSB [1, 2, 3, 4]. Unauthorised…
Explore
Actual Military Spending
Q77
75/100
Is comprehensive data on actual spending on defence published during the budget year?
View Question
Annual Final Reports are compiled by the National Audit Office and made open to the public [1]. In the Annual Final Reports, figures are…
Explore
The vast majority of actual defence spending is fully disclosed in the Annual Final Reports of the MND, which are compiled into Government’s Annual…
Explore
The government’s Annual Final Reports, audited by National Audit Office, are announced and disclosed during the third quarter of each year for the previous…
Explore
In general, variations between the approved budget and the actual spend are explained in broad and general terms [1, 2]. Studies suggest that account…
Explore