The implementation period for the project started from April 3, 2008 to April 2, 2009. The purpose of the project was to conduct the auditing and analysis for the operating volume or import volume of responsible enterprise acquainted by Waste Disposal Act. This project aimed to audit 560 firms and had completed auditing 574 firms. The achievement rate of the audited firms was 102.50%. The accumulated recycling-clearance-disposal fees payable from the audited responsible enterprises based on the project result was NT$125,279,615 with P/E ratio of 6.77. Among the audited 574 responsible enterprises 322 responsible enterprises were recognized as shortage (excessive) of the recycling-clearance-disposal fees payable and out of which 254 responsible enterprises were short on the recycling-clearance-disposal fees. By February 27, 2009, 193 of 254 responsible enterprises or 75.98% had submitted declaration to payoff the debt and the total debt amount of 193 responsible enterprises was NT$31,624,277, which was 25.24% of the total accumulated recycling-clearance-disposal fees payable. Additionally, the mended declaration fee for this project would be 170.94% of the total budgeted professional fee. The project report collected opinions from audited responsible enterprises and those opinions were included in the work implementation reports. The project had classified and analyzed the statistics, and provided the information for the future policy making. In our opinion, based on the examination result, we would continue to audit the responsible enterprises that had underpaid the recycling-clearance-disposal fees. We will also advocate government’s determination and fairness regarding to the guidance of the related environmental law to all responsible enterprises. By continuing to train enterprises to get more familiar to government policy, we are able to guide responsible enterprises to correctly submit declarations of the operating volume or import volume. Therefore, accuracy in the responsible enterprises’ recycling-clearance-disposal fee declarations would be improved, and the database management will be perfect.

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