To encourage local governments to strengthen the safety of coastal recreational facilities and to implement the supervision and evaluation mechanism, the OAC visited the Fire Department and the Business and Tourism Department of the Yilan County Government on October 27, 2022 to audit the annual subsidy plan, in addition to understanding the current status of this year's scheduled projects and the use of funds, and to provide guidance to promote the focus of the annual plan in order to expand the overall expected results.