A strong and well-resourced audit regime is essential to protect the credibility of the Scheme and the interests of Participants. Tyre Stewardship Australia (TSA) manages an Audit and Compliance Program to assess compliance of its Participants against their requirements within the Scheme.
TSA requires that all recyclers and collectors seeking accreditation undertake an accreditation audit prior to accreditation being approved. In addition to accreditation audits, TSA assesses compliance of accredited entities through regular compliance audits.
TSA Audit and Compliance Program audits 100 percent of accredited Recyclers and Collectors, and a random selection of 10 percent of accredited Retailers annually. This means that, in any one year, a significant subset of Participants are likely to be audited.
TSA has appointed independent third-party Auditors, Arcadis Australia Pacific Pty Ltd (Arcadis) and Equilibrium Pty Ltd, to deliver the audit and compliance program on behalf of TSA for 2017/18.
Adhere to relevant jurisdictional regulation and legislation.
TSA communicates with Collectors and Recyclers their commitments to the Scheme and provides ample opportunity for Collectors and Recyclers to provide comment to compliance audits. If you would like more information regarding Collector and Recycling compliance audits, please contact TSA at email@example.com.
Audit Process and Timeframes
TSA will audit participants regularly or at specific dates during business hours. TSA will provide a minimum of 2 weeks' notice prior to an audit. TSA will conduct desk reviews of accredited participants, audits at the participant's location or both where it deems this necessary.
During a desk review or audit, TSA may request access to key personnel and supporting documents that it deems necessary to substantiate the information provided by the participant, The participant must facilitate the review/audit requirements in an effective and efficient manner.
Failure to meet any of the review/audit requirements by the participants may result in action that may include revocation of Participant status.
The participant is required to make reasonable arrangements to accommodate the audit team during audits.
TSA treat all information and documents obtained during the review/audits as confidential. Disclosure of sensitive audit findings and observations will be restricted to audit personnel and TAS senior management and will not be shared with other participants.
If a participant who fails to cooperate with an audit cannot provide reasonable explanation as to why they could not cooperate with the audit and/or cannot provide reasonable explanation as to why their Participant status should not be revoked, TSA reserves the right to take action, including possible revocation of Participant status.
Participants are provided with warnings and opportunities to rectify non-compliance.
TSA, acting reasonably, may revoke Participant status, giving 30 calendar days' notice, where a participant has materially breached the requirements and commitments of the TSA.
An audit handbook is being developed to provide more detail on how assessment of compliance with commitments, made as part of the scheme, will be applied consistently to all participants.