ENStarting point
The audit should verify whether the facility and its chain can execute the contracted scope and demonstrate the result. Certificates, licences, equipment and records answer different questions; their consistency must be examined together.
Define the audit subject precisely
Auditing an entire company without defining the activity may produce a lengthy but inconclusive report. Identify the facility, materials, operations and destinations included in the assessment. A facility may be equipped for dismantling and segregation but rely on third parties for later stages. Another may perform specialised treatment without accepting the full range of waste generated by the client.
Turn the scope into verifiable questions: what will be received, what transformation will take place, what product or waste will leave, and what evidence will accompany each stage. Define whether the assessment includes data on equipment, storage conditions, subcontracting or buyer requirements. The checklist should reflect the flow's risk and complexity, avoiding the same set of requirements for operations with very different needs.
Check documents against the activity and address
Confirm the identity of the company and facility, authorised activity, validity, conditions and compatibility with the material. Where scope or requirements are unclear, refer interpretation to the appropriate responsible parties before releasing the operation. A valid document may have insufficient scope for the intended service. A similar name or a facility in the same group does not replace verification of the actual service provider.
For certifications, consult the issuer or relevant register where available. SERI explains that R2 scope relates to a facility's reuse and recycling activities, equipment and materials. [1] The label alone therefore does not answer every question about the pathway. Reference to the programme here does not imply certification of Circuvia or any partner that has not been identified and verified.
Follow an operation from receipt to dispatch
Select a sample of batches and reconstruct their journey. Compare what was declared at receipt with physical identification, weighing, internal movement, processing and dispatch documents. During the visit, observe whether segregation maintains the necessary identity and whether the people handling routine operations can retrieve records, without relying exclusively on a management presentation.
Case selection should include normal situations and exceptions: a discrepant load, rejected material, rework or delayed close-out. A routine that works only for the batch prepared for the visit does not demonstrate ongoing control. Where a stage cannot be observed, record the limitation and identify the additional evidence needed. Lack of access should not be turned into an unsupported positive or negative conclusion.
Compare declared capacity with demonstrated capacity
An equipment nameplate or commercial estimate does not necessarily represent available capacity. Examine operating hours, maintenance, feed, staffing, intermediate storage and constraints in subsequent stages. Compare volume history with the proposed schedule. A plant capable of receiving large quantities of material may not be able to complete treatment or remove waste at the same rate.
Ask for the basis of the figures: tonnes received, processed, approved or dispatched. Identify any accumulated inventory and how it will be managed. Capacity for a homogeneous material does not automatically transfer to a mixed stream. For a new contract, a pilot with monitoring criteria can test critical assumptions before scaling up volume, retaining the ability to adjust scope and scheduling.
Examine downstream destinations without conflating rules
Map which fractions go to each operator, what activity it performs and how close-out will be demonstrated. The level of detail and obligations depend on the flow, contract and applicable rules. Identify pathway substitutions and who can authorise them. A chain designed in the proposal must continue to match execution throughout the contract.
Under R2v3, SERI describes specific conditions in which tracking may end at the first R2v3-certified downstream vendor, including checks and records required by the programme. [2] Do not present this possibility as a general traceability exemption for any company. Nor should the programme be described as unconditionally requiring every facility to know the entire chain in every situation. The assessment should distinguish the scheme's rule from the evidence agreed with the client.
Use reconciliation to select what to investigate
A hypothetical example within one period and on the same mass basis: opening stock of 8 t, receipts of 42 t, material outputs of 35 t, other stream outputs of 5 t and closing stock of 9 t. Available mass is 50 t; outputs plus closing stock total 49 t. A difference of 1 t remains to be explained, equivalent to 2% of available mass.
The difference does not in itself prove diversion. It may result from the cut-off period, moisture, weighing, movements not yet recorded or another cause. Request evidence-based reconciliation and check whether the explanation recurs consistently. Tolerances need to be justified for the process; they should not become an automatic allowance for closing any investigation. Include secondary streams so the balance does not show only materials sold.
Visual explanation · hypothetical example
The balance must explain the difference
Same mass basis and period: availability on one side; outputs and closing stock on the other.
- Opening stock + receipts
- 8 + 42 = 50 t
- Outputs + other streams + closing stock
- 35 + 5 + 9 = 49 t
Common scale: 0 to 50 t.
The difference remains open for investigation. It does not by itself prove a loss or diversion.
View the example's data and calculations
| Calculation | Mass |
|---|---|
| Opening stock + receipts | 8 + 42 = 50 t |
| Outputs + other streams + closing stock | 35 + 5 + 9 = 49 t |
| Difference to investigate | 1 t |
Turn findings into decisions and corrections
Classify findings by their effect on the scope: a barrier to the activity, missing essential evidence, operational failure or improvement opportunity. Describe the observed fact, requirement considered and impact. Avoid vague expressions such as “weak control” without a retrievable example. Give the operator an opportunity to clarify inconsistencies, retaining a record of the response and evidence submitted.
For each correction, establish an owner, deadline and verification method. A promised action is not a completed action. The decision to contract, restrict a flow, run a pilot or suspend a stage should reflect the significance of the finding. Preserve report versions and record the grounds for the decision so the team operating the contract understands the limits of approval.
Keep qualification aligned with changes
The assessment loses value if it does not keep pace with changes in facility, process, material, capacity or destination. Define which changes must be communicated before execution and which indicators signal a need for review. Persistent inventory growth, delayed documents and recurring discrepancies warrant investigation in context, without relying solely on the date of the next visit.
In solid and industrial waste management, audits work best as part of an ongoing monitoring routine. The result should make clear what the partner is qualified to do, which conditions support that conclusion and where the evidence can be found. This clarity helps allocate responsibilities and address exceptions before they compromise the entire operation.
Sources and references
References accessed on 5 October 2026. The numbering in the text indicates the concepts supported by each source.
Circuvia corporate content to support project discussions. Methods, acceptance criteria and applicable requirements are defined within the scope of each operation.
