The final report regarding the 2021 Taroko Express train derailment has been released, which points out six abnormal events that led to the accident. Meanwhile, contractors borrowing company names to bid for projects was one of the indirect reasons for the tragedy.
Lin Pei-da, Chief Investigator, Transportation Safety Board: “He borrowed the name of a company to make a bid. Afterwards, he was unable to honor the terms of the agreement. This resulted in delays and pressure. We also discovered that this contractor was a construction site field director. However, the Construction Industry Act stipulates that field directors may not concurrently assume the position of the person in charge of a construction company. We discovered that one person holding both these positions of field director and person in charge of a construction company is a violation of the Construction Industry Act. We also discovered that there were no records of Taiwan Railways, including its dedicated manager and supervisors, discovering the illegally overlapping identities. In our investigation, we also found that the Public Construction Commission had four systems that did not have the function to interface or verify.”
The report said the MOTC and TRA had failed to identify potential operational hazards, and didn't implement access control checks at the construction site. Transportation Safety Board Chairperson Hong-tsu Young said the TRA currently has 300 construction sites and suggested differentiating between railway safety supervision, railway engineering, and railway operations.
運安會主任調查官林沛達表示：「他借牌投標之後，但是因為他的履約能力不足，所以就造成說這個工程延誤的一個壓力，我們在這個案子裡頭，我們另外也發現因為這個施工廠商，他本身是工地主任，但是在營建法裡面工地主任不能是營造業的負責人。我們在這裡面有發現說主任工地主任跟營造業的身分，這個雙重成立的身分是違反營造法，也發現說包括台鐵、專管、監造都沒有在任何紀錄裡面，發現這樣一個身分重疊違法的事情，因此我們在這個調查裡面，另外也看到了說，公共工程委員會還有營建署這邊有4個系統，它其實在這個介接上面跟勾稽上面，沒有具備這樣的功能。」
報告指出，交通部、台鐵局對運轉危害識別，沒有做到督導，甚至在工地門禁查核也沒確實落實。運安會主委楊宏智建議，台鐵目前有300工地，不排除也有潛在危險，建議明確區分鐵道安全監理、鐵道工程及鐵路營運權責劃分。
