Control Act Article 22
If a superior or official in charge does not handle a censure case in accordance with the previous article, or if the action taken is considered inappropriate by two or more members of the Control Yuan, the censured public functionary may be impeached.If the superior or the official in charge of the censured public functionary does not, after receiving the censure notice, punish him or her in accordance with the provision of the previous article or decides not to punish him or her, the superior official or the official in charge shall be held responsible for dereliction of duty, if the censured person is punished with impeachment.
中文原文 監察法第22條
被糾舉人員之主管長官或其上級長官對於糾舉案，不依前條規定處理或處理後監察委員二人以上認為不當時，得改提彈劾案。
被糾舉人員之主管長官或其上級長官接到糾舉書後，不依前條規定處分或決定不應處分，如被糾舉人員因改被彈劾而受懲戒時，其主管長官或其上級長官應負失職責任。
被糾舉人員之主管長官或其上級長官接到糾舉書後，不依前條規定處分或決定不應處分，如被糾舉人員因改被彈劾而受懲戒時，其主管長官或其上級長官應負失職責任。