For the auditing and certification of waste tires recycling facilities, the main tasks included the auditing processes like collection quantity, recycling quantity, operational processes, environment and accounting. According to the results of auditing and certification from January 1, 2011 to December 31, 2012, the auditing and certification quantity of waste tires（general types）was 208,068,072kg, the auditing and certification quantity of waste tires（special types）was 16,170 pieces. The total number of the field auditing for recycling facilities was 9,542 trips. For the results of the auditing training, every new inspector was required to complete at least 40-hours training and related examinations. The professional trainings were completed on February 19~20, 2011, and February 18~19, 2012. The field auditing training was held on June 4, 2011, June 8, 2011, June 18, 2011, April 5, 2012, April 21, 2012, June 2, 2012, and June 9, 2012. According to the results of operational processes auditing for recycling facilities, the major abnormal events were disqualified storage conditions which contributed 90.91% of the total. For the results of environmental safety and health auditing for recycling facilities, the major abnormal events were disqualified air pollution prevention which contributed 38.89% of the total. The major abnormal events happened in waste tires recycling facilities were mainly the malfunctions of auditing and certification equipments, for instance, the electrical scaling and the weighting equipment malfunctions during the stock feeding/changing the printing paper, the truck weighting equipment malfunctions, and the closed-circuit television system malfunctions. There were total 137 major abnormal events which contributed 97.16% of the project’s total major abnormal events. In the other hand, the minor abnormal events were mainly the machinery malfunctions. There were total 133 minor abnormal events, and accounted for 73.48% of the project’s total minor abnormal events. The accounting auditing for the recycling facilities showed no major abnormal events. During the project period, foundation of Taiwan industry service carried out 1 field inspections for the subsidized facility application and qualification for total 1 newly set up or modified recycling facilities. The scoring penalty for the recycling facilities was counted total 35 points. The subject of weighing scale equipment malfunction.