4 | Audit of Public Utilities Billing and Collection Processes July 2024 County Resolution No. 2022-186 is a set of rules and regulations applicable to the Public Utilities Department, which is necessary for proper administration, management, and operations of the department. This resolution enhances the ability of both the BCC and the department to regulate, operate, and provide efficient utility services to existing and future customers served by the county owned system. County Resolution No. 90‐036 established that the Public Utilities Department is required to pay a minimum interest rate of five percent (5%) on customer’s security deposits. Security deposits are collected or billed upon application for service. Sarasota County reserves the right to add or increase a deposit due to meter tampering, discontinuance of service, history of late payments on existing or prior account(s) or non‐payment of account and may hold the deposit until the account is closed. County Resolution No. 2021-140 established that the Public Utilities Department is required to impose and collect capacity fees on new connections to the Utilities System. The resolution contains one exhibit A. Exhibit A represents a fillable form that contains formulas and instructions that must be completed by customers in order to assess the utility capacity and connection fees and to apply for a permit to connect to the county's utility system. County Resolution No. 2020-156 adopted a uniform adjustment policy in order to establish guidelines for making adjustments to the utility bills of customers. The policy established customer eligibility, customer requirements, and adjustment procedures for water bills, sewer bills, undercharges, overcharges, late charges, miscellaneous charges, other adjustments, and unexplained one-time only usage adjustments. County Resolutions No. 2022-185 and No. 2023-148 adopted and ratified water, wastewater, reuse, and other utility rates, fees, and charges. This Resolution contains three (3) exhibits. • Exhibit A – This exhibit defines the monthly billing charge, water, wastewater, reuse, septage receiving, fire safety (fire lines), fire hydrant meters, security deposits, and miscellaneous rates, fees, and charges for the majority of customers. • Exhibit B – This exhibit defines the capacity fees for water and wastewater customers. • Exhibit C – This exhibit defines the fees for building permits, utility construction permits and inspection fees. Objectives, Scope and Methodology The objectives of this audit were to determine if the Public Utilities billing processes are operating efficiently and effectively and in compliance with relevant Accounting Policies and Procedures, as well as 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.
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