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Audit plan for examining, assisting and conducting operating (import) volume related accounts voucher of battery and unregistered responsible enterprises

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This project had assisted 600 unregistered responsible dry battery enterprises to process their registrations, file their operating volumes and submit their Recycle-Clearance-Disposal Fees with total amounts of NT$11,227,251. We also selected 214 enterprises to perform on-site audit of the related book accounts and vouchers. The result shows shortages of NT$45,457,563 recycled funds which come out with the total audit amount up to NT$56,684,814, P/E ratio reaching 6.3 over the target P/E ratio of recycling originally setting at level 5. Our project team had achieved 126% of target goals. Most of our domestic battery enterprises which can be further distinguished as upstream, middle-stream and downstream battery enterprise import their products from foreign country. Among those, the main industry focuses on downstream battery enterprises including general store, supermarket, night market and 10 dollars store etc. According to the market shares survey, Panasonic which currently ranking No. 1 contains 28.17% market shares and Duracell, the second, contains 15.59% market shares. The main battery production sites are Mainland China and East-South Asia. In terms of the results of battery inspection and analysis among 285 inspection reports, the component of battery with production sites among East-South Asia, East-North Asia, Europe, and United States did not exceed the Mercury containing standards. However, there are 28 enterprises made in China and 10 enterprises unlabelled production sites which exceeding the containing standards. Therefore, the government should focus on the examination and management of those enterprises. In addition, our survey contains top 50 battery enterprises (market share reaching 99.37%) with 151 samples, we found 2 enterprises with Mercury over the standard level. According to above sampling results, we analyze the total population might contains 1.44% Mercury over the standard level. We had imposed 4 times battery Recycle-Clearance-Disposal Fees for those unqualified enterprises.
Keyword
Recycle-Clearance-Disposal Fee,P/E ratio
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