State Scrap Tire Fee Reporting Compliance Audit
Audit scrap tire fee collection, reporting, and remittance in one place. Use this template to verify POS setup, exemptions, reconciliations, and retention before a state review finds the gap.
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Overview
This template is an inspection and audit record for state scrap tire fee compliance at the point of sale and through remittance. It walks the reviewer through site identification, the applicable fee schedule, POS configuration, receipt presentation, exemptions and credits, daily reconciliation, reporting, retention, and management oversight. The goal is to confirm that every taxable tire sale carries the correct fee, that exceptions are supported, and that reported totals match the underlying transactions.
Use it when you need to verify a store, service center, or multi-site operation before filing a state report, after a POS update, or during an internal compliance review. It is especially useful where tire fees are collected separately from product price and must be traced from sale to report to remittance. The template also helps standardize reviews across locations so one store’s practices do not drift from the approved process.
Do not use it as a generic sales audit or inventory check. It is not meant for non-fee products, broad tax compliance, or environmental disposal programs that do not involve a per-tire state fee. If your operation does not collect a state-mandated tire fee, or if the fee is bundled into a different regulatory program, customize the scope and evidence fields before use. The audit is strongest when the state rule, the POS setup, and the retained records all line up cleanly.
Standards & compliance context
- State scrap tire fees are governed by state-specific environmental and revenue rules, so the audit should always reference the current statutory or administrative fee schedule on file.
- Retention, reporting frequency, and remittance support should be checked against the applicable state program requirements and any local guidance from the administering agency.
- If the fee is treated as a regulated consumer charge, the POS and receipt controls should support clear disclosure and traceability from sale to remittance.
- Management review and corrective action tracking align well with ISO 9001-style document control and internal audit practices, even when the fee program itself is state-specific.
General regulatory context for orientation only — verify current requirements with counsel or the relevant agency before relying on this template for compliance.
What's inside this template
Audit Scope and Site Identification
This section establishes which location, period, and fee rule are being tested so the audit is tied to the correct state requirement.
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Audit location, date, and business unit are correctly identified
Record the site name, address, audit date, and department or business unit in scope.
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Responsible manager or designee is present for the audit opening
Verify that the store manager, accounting lead, or authorized designee is available to answer questions.
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Audit period and sample size are documented
Document the reporting period reviewed and the transaction sample used for testing.
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Applicable state scrap tire fee schedule or statutory reference is on file
Record the current fee amount and the source document used by the business for compliance.
Point-of-Sale Fee Collection Controls
This section checks whether the POS is charging the right fee, showing it clearly, and preventing undocumented manual changes.
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Scrap tire fee is configured in the POS system for each taxable tire sold
Confirm the POS applies the fee automatically or through a controlled manual override process.
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Fee amount charged per tire matches the current state requirement
Enter the observed fee amount per tire and compare it to the required state fee.
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Fee appears as a separate line item on customer receipts
Verify the fee is itemized and not hidden within the tire price.
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Manual fee overrides are restricted and documented
Confirm only authorized users can adjust the fee and that overrides are logged with a reason.
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Transactions tested with missing or incorrect fee were corrected promptly
Review whether any undercharged or omitted fees were identified and corrected through voids, re-rings, or adjustments.
Exemptions, Credits, and Transaction Accuracy
This section matters because exemptions and returns are where valid non-collection and incorrect adjustments are most often confused.
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Exempt transactions are supported by valid documentation
Verify that any exempt sales, returns, or credits are backed by approved documentation and state-allowed criteria.
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Returned or exchanged tires are handled according to policy
Confirm the business applies the fee reversal or credit process consistently when tires are returned or exchanged.
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Transaction exceptions are logged and reviewed by management
Verify exception logs or adjustment reports are maintained and periodically reviewed.
Daily Reconciliation and Reporting
This section verifies that collected fees can be traced from daily sales activity to the reports and remittance records.
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Daily POS fee totals reconcile to tire sales transactions
Confirm the total fees collected match the number of qualifying tires sold for the audit period.
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Fee collection reports are generated at the required frequency
Verify reports are produced daily, weekly, or monthly as required by the state program or internal control.
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Reported fee totals match remittance records
Compare reported amounts to payment confirmations, deposit records, or remittance filings.
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Supporting worksheets or reconciliation files are retained
Confirm reconciliation workpapers are saved and traceable to source transactions.
Records, Retention, and Management Oversight
This section confirms the business can prove compliance later and that deficiencies are being tracked to closure.
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Required records are retained for the state-mandated retention period
Verify invoices, receipts, reports, remittance confirmations, and exception logs are kept for the required period.
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Management reviews fee compliance results periodically
Confirm a manager, controller, or compliance lead reviews fee collection and reporting results on a recurring basis.
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Deficiencies have documented corrective actions and due dates
Record whether any non-conformance identified during the audit has an assigned corrective action, owner, and completion date.
How to use this template
- 1. Enter the audit location, date, business unit, audit period, sample size, and the current state scrap tire fee reference before you begin testing.
- 2. Confirm the responsible manager or designee is present, then review how the POS is configured to charge the fee for each taxable tire sold.
- 3. Test sampled transactions to verify the fee amount, separate receipt line item, and any manual override controls or approvals.
- 4. Review exempt, returned, and exchanged tire transactions to confirm each exception has valid support and is logged for management review.
- 5. Reconcile daily fee totals to sales transactions, reporting worksheets, and remittance records, then attach the supporting files used in the review.
- 6. Record deficiencies, assign corrective actions with due dates, and document management sign-off on the audit results.
Best practices
- Verify the current state fee schedule before sampling any transactions, because stale fee tables are a common source of false compliance.
- Check that the tire fee appears as a separate line item on the receipt, not hidden inside the product price or a generic tax line.
- Sample both standard sales and exception transactions so you can see whether overrides, exemptions, and returns are controlled consistently.
- Tie every reported total back to source POS data and retained worksheets, not just to a summary report exported from accounting.
- Document the exact reason for each exemption or adjustment and attach the supporting evidence at the time of review.
- Review who can edit fee settings in the POS and confirm manual overrides are restricted, approved, and traceable.
- Photograph or export the relevant system screens and reports during the audit so configuration evidence is preserved with the record.
What this template typically catches
Issues teams running this template most often surface in practice:
Common use cases
Frequently asked questions
What does this audit template cover?
It covers the full control chain for state scrap tire fees: POS configuration, per-tire fee accuracy, receipt presentation, exemptions and credits, daily reconciliation, reporting, remittance support, and record retention. It is designed to show whether the fee was collected correctly and whether the reported totals can be traced back to sales transactions. It also captures management review and corrective actions when a deficiency is found.
Who should run this audit?
A compliance manager, controller, internal auditor, or store operations leader can run it, provided they understand the state fee rules and the business’s POS workflow. In multi-site operations, a district manager or finance reviewer may use it to compare locations. The responsible manager or designee should be present at the opening so exceptions and local practices can be explained.
How often should this audit be performed?
Use it on a recurring cadence that matches your reporting cycle, such as monthly or quarterly, and after any POS change, fee schedule update, or store opening. If the state requires frequent remittance or reporting, align the audit with that deadline so errors are caught before filing. High-volume tire retailers may also sample daily reconciliations more often.
Does this template apply to every state?
The structure applies broadly, but the fee amount, exemptions, filing frequency, and retention period are state-specific. You should attach the current state scrap tire fee schedule or statutory reference before the audit starts. If your state uses different terminology or has local add-ons, customize the field labels and evidence requirements accordingly.
What are the most common mistakes this audit finds?
Common findings include fee amounts not updated after a state change, the fee buried inside the tire price instead of shown separately, missing support for exempt sales, and daily fee totals that do not match remittance records. Auditors also find manual overrides without approval and worksheets that cannot be tied back to source transactions. Those issues usually point to weak POS controls or poor reconciliation discipline.
How does this help with exemptions and returns?
The template asks for valid exemption support, such as approved documentation or policy-based evidence, so the business can justify why a fee was not charged. It also checks how returned or exchanged tires are handled, which is where double-charging or missed adjustments often happen. That makes the audit useful for both accuracy and defensibility.
What records should be retained with this audit?
Keep the POS fee reports, reconciliation worksheets, remittance records, exemption support, exception logs, and management review notes for the state-mandated retention period. If your state does not specify a clear format, retain records in a way that preserves traceability from transaction to report to payment. The template is built to show whether those records are complete and easy to retrieve.
Can this template be integrated with POS or accounting systems?
Yes. It works well alongside POS exports, accounting reconciliations, and document storage for remittance support. You can attach report files, screenshots of fee configuration, and exception logs directly to the audit record so the review is not dependent on memory or email threads. That makes follow-up and re-audit much easier.
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