Local Government Act Article 48
Mayors of special municipalities, magistrates/mayors of counties/cities, and mayors of townships/cities shall present their administration report during the regular session of the councils of the special municipality, county/city council, or township/city council. The heads of first-level agencies and subordinate first-level agencies of governments of the special municipality and the heads of first-level agencies and subordinate agencies of county/city governments and township/city offices shall present reports on affairs under their jurisdiction.During council sessions, councilors of the special municipality, county/city councilors and township/city councilors shall have the right to interpellate the aforementioned heads of units and agencies on the affairs under their jurisdiction. Policy implementation and operations shall be interpellated separately; during the interpellation on operations, the heads of relevant competent authorities on operations shall attend and shall respond to the interpellation.
中文原文 地方制度法第48條
直轄市議會、縣（市）議會、鄉（鎮、市）民代表會定期會開會時，直轄市長、縣（市）長、鄉（鎮、市）長應提出施政報告；直轄市政府各一級單位主管及所屬一級機關首長、縣（市）政府、鄉（鎮、市）公所各一級單位主管及所屬機關首長，均應就主管業務提出報告。
直轄市議員、縣（市）議員、鄉（鎮、市）民代表於議會、代表會定期會開會時，有向前項各該首長或單位主管，就其主管業務質詢之權；其質詢分為施政總質詢及業務質詢。
業務質詢時，相關之業務主管應列席備詢。
直轄市議員、縣（市）議員、鄉（鎮、市）民代表於議會、代表會定期會開會時，有向前項各該首長或單位主管，就其主管業務質詢之權；其質詢分為施政總質詢及業務質詢。
業務質詢時，相關之業務主管應列席備詢。