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The project of audit and supervision in Sulfur Oxides and Nitrogen Oxides of Air Pollution Control Fee for Stationary Pollutant Sources.

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This project was to provide services on supervision, review, educational guidance, policy development, performance evaluation on air pollution control for sulfur oxides and nitrogen oxides conducted by EPB, and inspection and review of payable air pollution control fees of middle and large-scale stationary pollution sources. On the aspect of enhancing the collection of air pollution control fee, this project established an internal audit system and a SOP for supervising air pollution control fees levy, implemented 50 counseling sessions of air pollution control fee levy for EPB, reviewed 302 cases of air pollution control fees levy, assisted in 33 counseling sessions of on-site inspection activities, held 3 seminars and 1 review meeting relevant to air pollution control fee, carried out the quality audit of the database of air pollution control fee. As for keeping informed of the exact amount of pollution emission, this project established the SOPs for reviewing and supervising operations and on-site audit procedure, held 1 presentation of CEMS regulations and case study applications for EPB, conducted 322 CEMS repeated review cases, carried out 25 on-site auditing cases, in which 8 randomly selected cases were audited by Relative Accuracy Test Audit (RATA) and 17 cases were audited by potential audit comparison, resulting in pursued fee collection of NTD 15,715,000. As for account auditing, this project implemented account auditing for 2008, established the operation procedures for waiving of air pollution fee levy, levy stopping and the pursued payment within time limit, and held 3 training sessions, in order to effectively allocate the funds of air pollution control fee for EPB and EPA. As for the review and analysis of the database of air pollution control fee, the ratio of on-line declaration in 2008 reached 50%, which is higher than 2006. Besides, the levy of air pollution control fee has efficiently promoted the installation of pollution control equipment, and the amendment of the rate of pollution control fee in 2007 has made the system more reasonable. As for the maintenance of the on-line declaration system, this project changed the on-line declaration and query systems, added the new function of volatile organics on-line declaration. In order to promote on-line declaration, 3 training sessions were held. Included in the project recommendation are to continuously strengthen the internal and external audit mechanism, urge the EPB to promote on-line declaration, enhance the audit of air polluters, integrate the second stage of VOC declaration system, set up advisory service center, and strengthen the integrity of the air pollution control fee levy system, in order to enhance the efficiency of fee levy.
Keyword
Air Pollution Control Fee,SOx,NOx
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