The Farmers Association Act Article 3

The competent authorities for Farmers’ Associations are the Ministry of Agriculture at the central level, municipal governments at the special municipality level, and county (city) governments at the county (city) level. However, the business operations of Farmers’ Associations shall be subject to the guidance and supervision of the respective competent authorities.
中文原文 農會法第3條
農會之主管機關:在中央為行政院農業委員會;在直轄市為直轄市政府;在縣(市)為縣(市)政府。
但其目的事業應受各該事業之主管機關指導、監督。

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