This project, executed from 5 June 2019 to 31 December 2020, aimed to audit designated enterprises responsible for funding recycling that are responsible for paying an average of recycling-clearance-disposal fees less than or equal to NTD50,000 per year (henceforth ‘responsible enterprises of small payments’) in terms of their manufactured/imported volume of regulated objects according to the ‘Waste Disposal Act’ enacted by the Recycling Fund Management Board under the Environmental Protection Administration (EPA). The objective of this project was to inspect 1,580 enterprises. By the end of this final report, 1,582 enterprises had been audited, reaching 100% of the targeted number of enterprises. The accumulated amount of recycling-clearance-disposal fees to be collected from the audited enterprises through on-site inspections was NTD8,202,871. We established the KPI and dashboard to monitor the execution of the project in time. Among the 1,582 enterprises which were inspected on site, 173 enterprises overpaid the fees and 746 underpaid the fees. By November 20, 2020, 717 out of the 746 enterprises that had underpaid the fees (i.e., 96% of these enterprises) had submitted fee deficiencies. Of the total accumulated sum of fee deficiencies, 64% (i.e., NTD5,253,555) was collected. Therefore, the achievement rates of KPI was as high as 100% and 99%. This project also collected comments from the audited responsible enterprises of small payments, and then sorted and statistically analyzed these comments for policymakers' reference with regard to future policymaking. Based on the executed results, this project suggests that the EPA should continue to inspect responsible enterprises with small payments that had previously underpaid the recycling-clearance-disposal fees in order to emphasize its determination to enforce the policy and to ensure fairness among the audited enterprises. Moreover, when conducting on-site inspections, auditor should also promote regulations related to the enterprises and facilitate them to provide accurate data on the manufactured/imported volume on the EPA website. Following these recommendations will improve the efficiency and effectiveness of collecting the recycling-clearance-disposal fees, as well as maintain an accurate and up-to-date database for managerial purposes.

mall payments, responsible enterprises, recycling-clearance-disposal fees