112

51,770 千元

應回收廢棄物之稽核認證業務

2023/01/01

2024/12/31

李曼君

循環署回收基金管理會

吳隆成

財團法人台灣產業服務基金會

資源循環、廢棄物管理

廢電子電器物品、廢資訊物品、稽核認證團體、處理量

Waste Electronics and Electric Appliances, Waste Information Technology, Third-party of Auditing and Certification, treated amount

吳方元

陳美伶

(02)77045239

meilin513@ftis.org.tw

應回收廢棄物稽核認證團體（廢電子電器及廢資訊物品類-乙計畫）專案工作計畫（以下簡稱本計畫）為二年計畫且具延續性，計畫執行期間自112年1月1日起至113年12月31日止，稽核認證查核內容主要包括：回收量/處理量稽核、作業程序稽核、環境稽核及會計稽核等工作。茲將本計畫自112年1月1日起至113年12月31日止之執行成果摘要如下： 1.期間廢物品稽核認證量部分，廢電視機1,905,143台（廢CRT電視機稽核認證量為7,198台，廢LCD（27吋以下）電視機稽核認證量為90,541台，廢LCD（27吋以上）電視機稽核認證量為1,807,404台），廢電冰箱稽核認證量為736,655台，廢洗衣機稽核認證量為672,541台，廢冷暖氣機稽核認證量為1,800,119台，廢電風扇稽核認證量為177,992台，各類廢電子電器總稽核認證量合計為5,292,450台。廢資訊物品類廢物品計有廢顯示器1,602,109台（廢CRT顯示器3,940台、廢LCD顯示器1,598,169台）、廢主機（A類、B類、C類及D類）1,429,545台、廢可攜式電腦-廢筆記型電腦178,148台、廢可攜式電腦-廢平板電腦18,935台、廢印表機367,519台及廢鍵盤460,009台，各類廢資訊物品總稽核認證量合計為4,056,265台。 2.執行期間共執行4,377場，不合格情形共計331件，其中以「稽核認證設施」項目發生異常共309件最高，約占7.06%。經本計畫輔導，受補貼機構除每月至少執行一次CCTV攝錄系統與鏡頭維護保養，及評估設置不斷電系統之可行性，並針對異常連續發生3次者，應安排CCTV維護作業。 3.執行期間每月執行1次環境工安查核工作，共執行216場環境工安查核作業，查核共發現廠區作業環境管理不合格情形11次，本計畫查核發現後皆立即要求業者更換與改善完成，若發現連續發生之缺失仍未改善者，已以聯繫單要求業者提具體改善措施，並依其措施進行追蹤至完全改善止，另本計畫已輔導受補貼機構每月依環境工安查核表內容自主查核1次，並由稽核員複查，以期促使業者加強自主管理。 4.本計畫執行期間各受補貼機構皆無發生再生料及其他廢棄物庫存量超過3個月之產生量，且各項再生料及其他廢棄物庫存皆於期限內完成出廠作業無逾期未清除之情形，故各受補貼機構於再生料及其他廢棄物庫存皆已符合手冊規範；另出廠流向跟車查核、兩點查核與最終處理廠實地查核作業共計完成36場次，再生利用機構及處理機構實地訪查作業共計完成5場次，未發現異常情形。 5.本計畫透過會計師事務所專業會計稽核人員每月針對庫存盤點與會計核帳進行查核，期間並無重大異常事件發生，但仍有(1)出貨量與開立發票數無法對應核對之問題，可藉由出貨磅單與發票進行勾稽比對，核對出廠出貨單、磅單及收受端之「無價代處理收貨證明」，並查核其上網申報三聯單流向、數量等方式確認其數量無異常；(2)存貨週轉率偏低之問題，後續輔導受補貼機構應視廠區貯存區貯存狀況、物料產生量大小等適時出理清運，以避免衍生物料庫存量增加，但綜觀整體出貨狀況，無產出物滯銷之疑慮。 6.本計畫執行期間於每月15日前皆已提交報處理業稽核認證進廠回收量、處理量、不符允收標準數量、異常事件資料分析及追蹤報告，及每單月15日前應提報前2個月成果統計分析報告予循環署。 7.本計畫執行期間各受補貼機構所發生之異常事件共計402件，摘要如下。 (1)重大異常事件共計101件，以「冷媒外洩次數超過規範天數(3次/日)」及「處理量能/半成品拆解量能未符手冊規範（廢電風扇每季月平均處理量未達手冊規定值）」異常發生占總異常次數之比率為最高，分別占37.62%及25.74%，針對受補貼機構所發生之重大異常事件，本計畫均依手冊規定呈報循環署，並視異常情形予以記點/扣量處置。因發生重大異常違反稽核認證作業手冊規定而予以記點，各受補貼機構異常記點共計56點；違規扣量部分，扣除廢電子電器及廢資訊類共計廢CRT電視機4台、廢LCD電視機（超過27吋）186台、廢LCD電視機（27吋以下）24台、廢電冰箱1,064台、廢洗衣機32台、廢冷暖氣機6,175台及廢電風扇1台、廢LCD顯示器80台、廢主機A類244台、廢可攜式電腦-筆記型電腦28台、廢可攜式電腦-平板電腦28台、廢印表機21台及廢鍵盤21台。 (2)一般異常事件共計301件，其中CCTV異常次數占總異常次數之比率最高，約占54.48%，該項目中又以CCTV斷訊及角度偏移所占比率最高，係因受補貼機構CCTV系統線路異常，及CCTV系統線路及接頭老舊、線路鬆脫及接觸不良等因素所致。本計畫除依稽核認證手冊規範，查核受補貼機構每月1次於稽核員見證下進行CCTV維護保養；另針對發現受補貼機構當月發生3次功能失常之情形，須請設備廠商到廠檢修保養，期能減少異常發生。 8.本計畫為檢查稽核認證作業過程之嚴謹性，並查核各受稽核人員是否確實遵照稽核認證作業手冊程序執行作業，本計畫制定內部稽核制度以適時改進建議，並落實ISO 9000品質管理系統之精神，確保稽核認證作業執行品質。本計畫執行期間完成內部稽核：系統面查核共計執行2場次，未發現查核缺失；執行面查核共計執行24次查核，其查核缺失主要為：物料未依規定擺放、作業場區凌亂及同仁對作業程序及解說應加強等；CCTV查核共計執行120場次抽查，未發現查核缺失；雲端視訊抽查作業共計執行24場次，未發現查核缺失。另針對計畫品質查核，期間共計完成24次現場不預警查核，其缺失主要為稽核程序之完整性、嚴謹性及現場稽核文件管理稽核程序之完整性、嚴謹性及現場稽核文件管理；期間執行CCTV抽查作業共計216場次，未發現查核缺失。 9.本計畫執行期間有新加入之6名稽核人員均依規範取得稽核認證人員訓練合格證明文件，及完成22小時新進稽核員教育訓練以上之訓練課程，此外針對全體人員已於112年4月15日及113年2月28日舉辦計畫人員教育訓練，且每月召開至少1小時之不定期會議訓練。 10.執行期間查驗不符允收廢物品廢電子電器類總計廢CRT電視機30台、廢LCD電視機（27吋以下）349台、廢LCD電視機（超過27吋）1,912台、廢電冰箱1,751台、廢洗衣機1,016台、廢冷暖氣機1,789台及廢電風扇499台，總不符允收數量合計為7,346台；廢資訊物品類總計廢CRT顯示器7台、廢LCD顯示器619台、廢主機A類1,893台、廢主機B類3台、廢主機C類10台、廢可攜式電腦- 廢筆記型電腦94台、廢平板電腦9台、廢印表機88台及廢鍵盤769台，不符允收數量合計為3,492台。總計減少廢電子電器及廢資訊物品基金3,420,174元之支出。 11.執行期間查驗廢四機逆向回收計廢電視機43,040台，廢電冰箱507,289台，廢洗衣機81,189台及廢冷暖氣機1,366,174台，各類逆向回收廢四機總進廠允收合格量合計為1,997,692台 12.行政支援與配合 (1)本計畫配合應回收廢棄物處理業受補貼機構資格變更申請案審核，執行期間完成現勘作業共計有6場次，書面審核作業共計有56件。 (2)針對追蹤、調查欲撤銷或廢止受補貼機構業者之廠區廢棄物流向及清理情形，本計畫執行期間未有受補貼機構業者欲撤銷或廢止資格，已持續配合調查。 (3)配合循環署推動「CCTV即時連線系統與計量設備連線」，並協助相關「智慧影像辨識判讀」作業。 (4)本計畫持續配合執行不符允收標準之廢物品及國外事業廢棄物中屬公告應回收之項目進入稽核認證體系相關作業，並研擬相關國外屬公告應回收廢物品進入稽核認證體系作業規劃。 (5)本計畫執行期間針對受補貼機構之廢電視機、廢顯示器、廢電冰箱及廢冷暖氣機等，查驗其進廠情形，並針對每月冷媒及螢光粉回收量進行核算，並統計彙整相關查核成果於每月稽核認證量報告。 (6)本計畫為協助稽核認證作業手冊修訂，針對擴大列管範圍並修訂允收標準、主軸元件查驗標示及處理、精進CCTV攝錄品質、優化機械處理系統作業、高風險受補貼機構管理之落日條款及其他等，研擬相關修訂內容，期能精進強化稽核認證作業及管理。 (7)本計畫將協助彙整、分析及提報廢電子電器及廢資訊物品之甲、乙子計畫（北、南兩區）整合資料，包含稽核認證量、作業程序查核結果及環境工安查核結果等資料，以利環境部資源循環署整合全國回收處理數量及拆解作業情形。 13.其他控管機制執行成果 (1)藉由管制中心CCTV判讀提升CCTV抽判作業品質。 (2)藉由廢物品單位重量勾稽查核，杜絕受補貼機構回流認證廢物品。 14.額外承諾事項執行成果 (1)已建立「廢電子電器及廢資訊物品類稽核認證作業平台」，導入「廢物品單位重量分析」、「關鍵產生物單位重量分析」及「稽核認證作業手冊規範符合度分析」。 (2) 輔導受補貼機構建置廢冰箱破碎處理防爆管控應變機制。 (3) 精進與提升冷媒回收作業效能，加強作業人員冷媒回收教育訓練。

廢電子電器物品、廢資訊物品、稽核認證團體、處理量

02.計畫成果報告摘要(詳細版).pdf

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2025/4/15 上午 12:00:00

For the recycled items audit recognized organization (recycled electronic items and wasteful material categorization) – the special project schematized as below (hereafter as the project) for a two years of continuation, the project execution period arise from January 1, 2023, to December 31, 2024, with the audit context including the below: recycling quantity/managed level, operation procedure, environmental and accounting process. The work summary is as below for the project. 1. During the audit and certification of waste products, 1,905,143 waste TV sets (7,198 waste CRT TV sets, 90,541 waste LCD (below 27 inches) TV sets, 1,807,404 waste LCD (above 27 inch) TV sets), 736,655 waste refrigerators 672,541 waste washing machines, 1,800,119 waste air conditioners, 177,992 waste electric fans, and a total of 5,292,450 waste electrical appliances audited and certified. Waste information products include 1,602,109 waste monitors (3,940 waste CRT monitors, 1,598,169 waste LCD monitors), 1,429,545 waste mainframes (Class A, B, C and D), 178,148 waste portable computers-waste notebook computers, 18,935 waste portable computers- waste tablet computers, 367,519 waste printers and 460,009 waste keyboards, and a total of 4,056,265 waste information technology audited and certified. 2. During the implementation period, a total of 4,377 sessions were performed, with a total of 309 unqualified cases, of which 331 cases were abnormal in the "audit and certification facility" project, accounting for about 7.06%. Under the guidance of this plan, the subsidized institutions shall perform CCTV camera system and lens maintenance at least once a month, and evaluate the feasibility of setting up an uninterruptible power supply system, and arrange CCTV maintenance operations for abnormalities that occur three times in a row. 3. During the implementation period, 216 monthly environmental and occupational safety inspections identified 11 non-compliance cases. Operators were required to address issues immediately, with recurring deficiencies managed through formal notices and tracked to full compliance. The Project also guided subsidized institutions in conducting monthly self-inspections, which auditors reviewed to enhance self-management. 4. Throughout the implementation period, all subsidized institutions complied with guidelines, ensuring stockpiles of recycled materials and waste did not exceed three months. All materials were processed on time with no overdue accumulations. Additionally, 36 inspections and 5 facility visits were conducted, with no irregularities found. 5. The project conducted monthly inventory and accounting audits by professional accountants from an auditing firm. No significant issues were found during the period, but two areas were identified for improvement: (1) discrepancies between shipment volumes and invoice records, which can be reconciled by cross-checking shipping receipts, invoices, and "non-priced processing receipts" from the receiving end, along with online reports for confirmation; (2) low inventory turnover rates, for which subsidized institutions were advised to optimize clearing operations based on storage conditions and material production volume, though there were no concerns about unsold inventory based on overall shipment status. 6. Throughout the project, monthly reports on the audited recycling volumes, processing volumes, non-compliant items, and analysis of anomalies were submitted to the Circular Economy Agency by the 15th of each month. Additionally, a statistical analysis report of the previous two months' performance was also submitted on time. 7. This project execution period has total of abnormal incidents of 402 cases from all the supported organizations with the below summary, (1) A total of 101 major anomalies occurred, with the highest proportions being related to "environmental and safety - refrigerant leakage exceeding the prescribed number of occurrences (3 times/day)" and "processing capacity/partial disassembly capacity not meeting the manual requirements (waste electric fans' monthly average processing volume not reaching the manual standard)." These two anomalies accounted for 37.62% and 25.74% of the total anomalies, respectively. For these major incidents, the project reported them to the Circular Economy Agency as per the manual's guidelines, and corrective actions, such as points deductions and volume reductions, were implemented based on the nature of the anomalies. A total of 56 points were deducted across the subsidized institutions due to major non-compliance. The volume reductions included 4 waste CRT televisions, 186 waste LCD televisions (over 27 inches), 24 waste LCD televisions (under 27 inches), 1,064 waste refrigerators, 32 waste washing machines, 6,175 waste air conditioners, 1 waste electric fan, 80 waste LCD monitors, 244 waste computer hosts (type A), 28 waste portable computers (laptops), 28 waste portable computers (tablets), 21 waste pr

Waste Electronics and Electric Appliances, Waste Information Technology, Third-party of Auditing and Certification, treated amount