Local Government Act Article 38
Governments of the special municipality, county/city governments, and township/city offices shall implement the resolutions adopted by the council of the special municipality, county/city council, or township/city council, respectively. If there is a delay or there is inappropriate implementation, the council of the special municipality, county/city council, or township/city council shall invite the respective government or office to explain the reasons; when necessary, such issues shall be reported to the Executive Yuan, Ministry of the Interior, and county government, which shall then invite relevant agencies to jointly consult on the resolution of the issue.
中文原文 地方制度法第38條
直轄市政府、縣（市）政府、鄉（鎮、市）公所，對直轄市議會、縣（市）議會、鄉（鎮、市）民代表會之議決案應予執行，如延不執行或執行不當，直轄市議會、縣（市）議會、鄉（鎮、市）民代表會得請其說明理由，必要時得報請行政院、內政部、縣政府邀集各有關機關協商解決之。