This project is for examination into bookkeeping of responsible enterprises with relation to volume of operation/importation of publicly-announced specified objects from January 21, 2014 to December 31, 2015. The purpose of the project was to conduct audit and analyze on designated enterprises that are responsible for manufacturing/importation objects specified and controlled by the Waste Disposal Act. This project aimed to audit 1,000 target enterprises filed information and as of completion date of December 31, 2015. Of the 1,000 target enterprises, 1,008 enterprises had been audited by December 31, 2015, indicating completion rate of 100.80%. The accumulated recycling-clearance-disposal fees which collected from the audited responsible enterprises were NT$85,690,126, indicating 2.55 revenue to cost ratio. In accordance with the auditing procedures, 620 of 1,008 audited responsible enterprises were reported to have either over or under paid the recycling-clearance-disposal fees, of which 499 enterprises were found to either under-paid the recycling-clearance-disposal fees. As of December 31, 2015, 486 of the 499 enterprises or 97.39% had submitted declaration delinquent fees. Besides, NT$75,319,272 representing 87.90% of the total accumulated recycling-clearance-disposal fees had been collected by the authorities concerned, indicating 224% of the whole budgeted professional fees. This project also assisted in enforcement of collecting past-due payment for year 2015 in achieving its target goal of repayment to the fund by over a total of NT$1.2 billion (more than 1 billion and 277 million), the rate of accumulative total was 96% and also achieving its target goal of above 90%. Comments were also collected from the audited responsible enterprises and were presented in this project report. There were also sorted and analyzed statistically for future policy making reference. According to the auditing result of this project, we suggested that the Environmental Protection Administration should keep inspecting and auditing those responsible enterprises which underpaid the recycling-clearance-disposal fees in order to enforce the government policy as well as maintain the fairness of audit regarding to all related responsible enterprises. During the inspections at site, the responsible enterprises should be well-trained with related regulations, and assisted to improve the accuracy of online declarations of the operating or import volume. This will enhance the efficiency and effectiveness in collection of the recycling-clearance-disposal fees and in the meantime to maintain completeness of the database for managerial purposes.

Responsible enterprises, Revenues to Cost ratio, Recycling-clearance-disposal fees