3 | Audit of Public Utilities Billing and Collection Processes July 2024 Background and Objectives The Clerk of the Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General has completed an audit of Public Utilities Billing and Collection Processes. The audit was planned and conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. The purpose of the audit was to review compliance with applicable county ordinances, and policies and procedures related to utility billing. Background Sarasota County’s Public Utilities Department maintains and operates approximately 100,000 water connections, 88,000 waste water connections and 4,000 reuse connections. Each of the 100,000 water connections has a coordinating water meter. Each meter is assigned to a specific billing cycle and route. Meters are read monthly, based on their geographic location, by eleven meter readers. Readings taken during the day are uploaded nightly into the billing application, with the monthly bill generated the following day. The Board of County Commissioners (BCC) has adopted the following County Resolutions: • No. 2022-186, Adoption of Sarasota County Public Utilities Department Water and Wastewater Rules and Regulations. Adopted 30th of August, 2022. • No. 90‐036, Adoption of the Establishment of a Minimum Interest Rate on Customer Deposits under “Sarasota County Water and Sewer Franchise Utility Rules & Regulations.” Adopted 6th of February, 1990. • No. 2021-140, Adoption of the Sarasota County Utilities System Water and Wastewater Equivalent Dwelling Units Table. Adopted 24th of August, 2021. • No. 2020-156, Adoption of the Sarasota County Public Utilities Adjustment Policy. Adopted 7th of July, 2020. • No. 2022-185, Adoption of Ratifying Water, Wastewater, Reclaimed Water and other Utility Rates, Fees and Charges for the Sarasota County Utilities System. Adopted on 30th of August, 2022. • No. 2023-148, Adoption of Ratifying Water, Wastewater, Reclaimed Water and other Utility Rates, Fees and Charges for the Sarasota County Utilities System. Adopted on 12th of September, 2023.
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