Audit of Landfill Operations - August 2019

3. Approval of Courtesy Program for Residents . Observation During discussion with management, it was determined that the courtesy program that was put into practice was never brought before the BCC for their review and approval. The Sarasota County Code, section 106-40 states that the BCC shall have the power to levy and collect rates or fees as required for the collection of residential waste, commercial waste and disaster debris within the County. The BCC may also adopt, by appropriate resolution the procedures to establish, adjust and approve any fees within the County. Recommendation To address the lack of BCC approval for the courtesy program, determine if the continued use of the courtesy program is a desired practice. If so, the department should present the program to the BCC for their approval. Management Response Management has reviewed the process and procedures necessary to continue to use the 750 Account (Courtesy Program). That review has led to the decision to discontinue the program at the end of FY2019. 11 | A u d i t o f L a n d f i l l O p e r a t i o n s A u g u s t 2 0 1 9