The implementation period for the project for examination into bookkeeping of responsible enterprises with relation to volume of operation/importation of publicly-announced specified objects started January 16, 2012 and ended December 31, 2013. The purpose of the project was to conduct audit and analyze the operating or import volume of the responsible companies as designated by the Waste Disposal Act. This project aimed to audit 1,000 companies and as of completion date of December 31, 2013, the actual completion rate was 1,005 companies. The achievement rate of the audited companies was 100.50%. The accumulated recycling-clearance-disposal fees to be payable by the audited responsible companies based on the project result was NT$161,331,410, with Revenues to Cost ratio of about 4.89. Among the audited 1,005 responsible companies conducted in accordance with the standard procedures, 561 responsible companies were reported to have either over or under paid the recycling-clearance-disposal fees, of which 456 responsible companies have under-paid the recycling-clearance-disposal fees. As of December 31, 2013, 437 of the 456 responsible companies or 95.83% have submitted declaration to pay off the delinquent fees. Total of NT$136,867,551, 84.84% of the total accumulated recycling-clearance-disposal fees, have been made. This represents 415% of the total budgeted professional fee. This project also assisted enforcement of collecting past-due payment for year 2013 in achieving its target goal of repayment to the fund by over a total of NT$1,200 million(more than 1,230 million), the rate of accumulative total was 96% and also achieving its target goal of above 90%. Comments were also collected and analyzed from the audited responsible companies to be included in the implementation reports for future policy making purposes. According to the examination result of this project, the study suggested that the Environmental Protection Administration should continue to audit those responsible enterprises that had underpaid the recycling-clearance-disposal fees in order to reveal government`s determination on policy promoting and fairness of audit regarding to all related responsible enterprises. In conducting on site audit, the responsible companies will continue to be trained to become familiar with the related government policy to enable them to correctly submit the declarations of the operating or import volume. This will increase the efficiency and effectiveness in collection of the recycling-clearance-disposal fee and at the same to maintain completeness of the database for management purposes.

Responsible companies、Revenues to Cost ratio、Recycling-clearance-disposal fees