This project is to audit 900 enterprises responsible for containers and articles with average annual payment/fee under New Taiwan Dollar (“NTD”) 100,000, promulgated under the Paragraph 2 in Article 15 of the Waste Disposal Act. The audit results shall be applied to documentary auditing and to establish audit system on responsible enterprises. The project have been completed,the following items (1)auditing 903 enterprises small amount payment、 (2)finding the shortage in and evaded fee NTD 4,899,458 and the NTD663,729 overpayment、 (3)the implementation of auditing/collecting operation on the enterprises who dishonestly declared the Recycling-Clearance-Disposal fee, with the audited shortage in and evaded amount accumulated to NTD 4,473,711, which resulted in the collection ratio of 91.31%; the implementation of on-site audit with guidance of laws/regulations, registration, declaration and the latest amended environmental regulations simultaneously. The Project further implemented a simulated test while providing the on-site guidance. In accordance with the conclusions from the year of 2011,a documentary auditing was reexamed to verify the effectiveness of significant standardized facter in the year of 2012. Not only does a preliminary conclusion on significant standardized factor was reached, but also a confirmation showing that the sampling audit risk control applied to“the most fitting and significant standardized facter”was exact and effective in the documentary auditing for the year of 2011 was obtained.

specified enterprises、operation volume、 clean-up and recycling fees