Urban Road Act Article 30

After approval by the superior urban road authorities, the municipal government and city (county) government (bureau) may establish a construction agency to manage the affairs of construction, improvement and maintenance of the road on an ongoing basis.
中文原文 市區道路條例第30條
直轄市、縣(市)政府得經上級市區道路主管機關核准,設立工程機構,經常辦理道路修築、改善及養護事項。

English translation for reference only; the Chinese text prevails. Not legal advice.