根據《兒童及少年保護通報與分級分類處理及調查辦法》第13條，當直轄市、縣（市）主管機關認為經家庭處遇計畫實施滿二年後，評估發現無法重建或重建無成效，造成兒童及少年無法返家時，應提出兒童及少年長期輔導計畫。該長期輔導計畫將由社會工作人員負責個案管理，提供包括長期安置、永久安置、出養或少年自立生活等方案。 For example, if a child or teenager has been placed in a temporary care arrangement for more than two years and the authorities determine that their family cannot be restored or the restoration efforts have been ineffective, resulting in the child or teenager being unable to return home, the authorities will propose a long-term care plan for the child or teenager. This plan will be implemented by social workers who will provide options such as long-term placement, permanent placement, foster care, or support for the teenager to live independently.
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