Audit of Landfill Operations - August 2019

7. Compliance with Departmental Policies and Procedures . Observation In order for someone to dispose of waste at the landfill, they are required to pull up to the scale house, inform the attendant the materials being disposed of, provide their driver's license, and obtain a weight of their vehicle. The attendant will then create a ticket which is placed into a "hold" status. This designation indicates that the transaction has been created and is being held until the person returns to weigh out and pay. The attendant will then direct the person to the correct area of the landfill for disposal. During the course of business it is sometimes necessary for the attendants to delete tickets from the hold status or to void transactions that are completed and processed. The department has policies and procedures in place for deleting transactions from a hold status and for processing voids. The policies and procedures require that only a Financial Specialist II or Supervisor deleted a ticket from hold and/or void a transaction. Hold tickets should only been deleted when the wrong account was used, the wrong material was entered, or the truck did not dump at the landfill. The reason for not dumping must also be provided. Completed tickets should only be voided when a correction must be made and there is no other way to correct it or when a ticket has been duplicated. Departmental policies and procedures requires that employees cannot void or delete from hold tickets that they previously entered and that a new ticket's transaction number be added to the previously voided ticket when a new ticket is created. During review of the 288 deleted from hold and void tickets in the statistical sample, the auditor identified: • 69 instances where the person that created the ticket also deleted or voided the same ticket, and • 21 instances where the transaction was voided and the other transaction number was not included. 17 | 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