Audit of Landfill Operations - August 2019

8. Advanced Payment Accounts . Observation The County created a program allowing frequent customers the option to setup an Advanced Payment Account (APA) for the exclusive use of disposing solid waste at the CCSWDC. An APA is defined as a prepaid 'deposit' account that allows any person (business proprietor, corporation, or individual) that desires to have an alternative method of paying for solid waste disposal fees. APA customer's elect to make a deposit into an account that is used exclusively for their use at the CCSWDC. The minimum deposit amount is $500; however, it is suggested that the deposit amount be equal to the expected usage over a thirty day period. The customer is solely responsible for maintaining a sufficient minimum available balance for any disposal fees at time of entry and at no time is an account allowed to carry a negative balance. The auditor obtained and reviewed the APA guidelines and obtained a list of new accounts opened during the audit period. Each completed application was reviewed for each of the 16 accounts opened during this period. During testing, the auditor identified two applications that lacked a place on the form for a signature and they were not signed. Recommendation To ensure that all customers wishing to set up an Advanced Payment Account agrees to the terms of the agreement, the County should require that each agreement be signed by the customer. Additionally, the applications for all active Advanced Payment Accounts should be reviewed and if applications are found to lack appropriate signatures, new agreements should be entered into with those account holders. Management Response Management has completed a revision of the agreement form to combine the Advanced Payment Account (APA) Terms and General Information on a single, two-sided form. Both sides require the customer’s signature acknowledging the information. On July 15, 2019, the revised form was mailed to all APA holders asking them to complete the new form, sign it, and return it by August 15 th so that we can update our records. Any Advanced Payment Account that does not have a completed form on file by September 15, 2019 will be suspended until a completed form is received and verified. The Solid Waste billing clerk will endeavor to contact any non- responsive account holders during the August 15 th – September 15 th period to advise them of the need to complete the form. The Division’s Business Manager or their designee will conduct monthly compliance monitoring for all Advanced Payment Accounts. 19 | 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