Having years of experience with Taiwan construction (and the political side of it), I'm not surprise this project is significantly delayed (embezzlement or not). Have you not noticed most public projects in Taiwan takes 3 times as long as other developed nations? Taipei Airport Metro took 20 years (1996-2017), Taipei Airport Terminal 3 (2015-?), was supposed to be done in 2020, but now 2027 and that's wishful thinking according to some insider. People don't realize Taiwan constructions is now really under a group of cartels that "divide up the pie" if you will, and their strategy is "milk every project for as much as possible through as long as possible". You have a baseball mark in middle Taiwan that was originally proposed $50 million NTD, finished product cost $500 million and took twice as long. Big and small, you can expect the project to be delayed by twice as much as the original due date.