In the absence of the county magistrate, the deputy magistrate is the highest leader of the county government, and other deputy magistrates are only in charge of one aspect, and of course they should report to the first deputy magistrate (executive). As for whether a decision can be made, as long as the county magistrate is absent, the standing deputy county magistrate (the first deputy county magistrate), as the top leader of the county government, can of course make a decision. Although the deputy county magistrate is also a member of the Standing Committee of the county party committee, the party work still needs the decision of the county party secretary. Generally speaking, the county magistrate is responsible for the overall work of the county government, so the deputy county magistrate is usually in charge of government offices, finance, personnel, auditing, supervision, taxation and other important departments. However, every place is different. For example, the deputy magistrate of Wulong County in Chongqing is in charge of government affairs, government supervision, finance, taxation, personnel, supervision, auditing, land, urban construction, municipal gardens, government legal system, civil air defense, foreign affairs reception, investment and financing. This mainly depends on how the Standing Committee decides the division of labor.

According to Article 107 of the Constitution of People's Republic of China (PRC), local people's governments at or above the county level shall, within the limits of authority prescribed by law, administer the administrative work of economy, education, science, culture, health, sports, urban and rural construction, finance, civil affairs, public security, ethnic affairs, judicial administration and family planning within their respective administrative areas, issue decisions and orders, and appoint, remove, train, assess and reward and punish administrative staff.

The people's governments of townships, nationality townships and towns implement the resolutions of the people's congresses at the corresponding levels and the decisions and orders of the state administrative organs at higher levels, and manage the administrative work within their respective administrative areas.

The people's governments of provinces and municipalities directly under the Central Government decide on the establishment and regional division of townships, nationality townships and towns.