Compliance audits are a risk-based approach allows the Ministry to monitor that the relevant parts of the Waste Minimisation Act and its Regulations are being administered effectively.
Waste disposal levy compliance audits
A waste disposal levy compliance audit is an assessment of information, processes and systems that disposal facility operators have in place to meet their obligations under the Waste Minimisation (Calculation and Payment of the Waste Disposal Levy) Regulations 2009. For example checking that a disposal facility operator is capturing waste tonnage, paying the levy and maintaining records.
Waste levy expenditure compliance audits
A waste levy expenditure compliance audit is an assessment of information, processes and systems that a territorial authority has for spending waste levy money and maintaining records.
It includes assessing if the territorial authority has:
- spent waste disposal levy funds for the purpose of promoting or achieving waste minimisation in accordance with their waste management and minimisation plan
- appropriate information, records and processes in place to manage the levy funds with due care.
What to expect during a compliance audit
A Ministry official or third-party auditor will conduct an on-site audit. This may include interviewing facility representatives, council officers, reviewing records and reports, taking photographs, and observing operations.
All registered disposal facility operators (as defined by the Waste Minimisation Act) and territorial authorities can expect to be visited annually.
In some instances, the outcome of an audit will mean that a formal investigation is required.