With 100 days left in the race for Taipei mayor, Democratic Progressive Party candidate Puma Shen has trained his fire on the current city government's budget performance, putting the incumbent Chiang Wan-an team on the defensive.

• Shen questioned whether Taipei's annual budget of NT$250 billion is actually being spent on the city's residents.
• He pointed to a string of child abuse cases, a shortage of long-term care beds, insufficient public childcare places, and citizen complaint hotline calls that go nowhere.
• The urban heat island effect and traffic congestion were also used as lines of attack, with his team set to unveil a cooling plan next week to increase tree cover.
• On the central government's universal cash handout of NT$10,000, he asked why Taipei, if it has a budget surplus, does not add to that sum to look after its residents.

Outlook: Over the next 100 days, Shen's team will roll out policies on transport, childcare and greening one after another, keeping the campaign's central theme fixed on the efficiency of the city government's budget.