Police Duty Act Article 9

Police precincts are the planning and supervisory units and serve as the executive units when it comes to performing top-priority duties. Precincts are responsible for planning, commanding, controlling, supervising, and auditing all the duties of the police stations under their jurisdictions, along with performing top-priority duties.
中文原文 警察勤務條例第9條
警察分局為勤務規劃監督及重點性勤務執行機構,負責規劃、指揮、管制、督導及考核轄區各勤務執行機構之勤務實施,並執行重點性勤務。

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