The implementation period for the Examination Project toward the Operation/Importation Accounts of the Mandatory Recycling Items Companies (Exclude Containers) and Project of Auditing Procedures (hereafter “ Project”) started April 1, 2009 and ended March 31, 2010. The purpose of the Project was to conduct audit and analyze the operating or import volume of the responsible companies as designated by the Waste Disposal Act. This Project aimed to audit 500 companies and as of completion date of March 31, 2010, the actual completion rate was 525 companies. The achievement rate of the audited companies was 105%. The accumulated recycling-clearance-disposal fees to be payable by the audited responsible companies based on the Project result was NT$64,919,005, with Revenues to Cost ratio of about 4.06. Among the audited 525 responsible companies (containers excluded) conducted in accordance with the standard procedures, 212 responsible companies were reported to have either over or under paid the recycling-clearance-disposal fees, of which 163 responsible companies have under-paid the recycling-clearance-disposal fees. As of March 26, 2010, 142 of the 163 responsible companies or 87.12% have submitted declaration to pay off the delinquent fees. Total of NT$49,743,325, 76.62% of the total accumulated recycling-clearance-disposal fees, have been made. This represents 311% of the total budgeted professional fee. This Project also assisted enforcement of collecting past-due payment for year 2009 in achieving its target goal of repayment to the fund by a total of NT$223,760,102( As of February 28, 2010). Comments were also collected and analyzed from the audited responsible companies to be included in the implementation reports for future policy making purposes. According to the examination result of this project, the study suggested that the EPA should continue to audit those responsible enterprises that had underpaid the recycling-clearance-disposal fees in order to reveal government’s determination on policy promoting and fairness of audit regarding to all related responsible enterprises. In conducting on site audit, the responsible companies will continued to be trained to become familiar with the related government policy to enable them to correctly submit the declarations of the operating or import volume. This will increase the efficiency and effectiveness in collection of the recycling-clearance-disposal fee and at the same to maintain completeness of the database for management purposes.

Responsible companies;Revenues to Cost ratio;Recycling-clearance-disposal fees