Audit of Landfill Operations - August 2019

9. Compliance with Accounting Policies and Procedures . Observation A customer with an Advanced Payment Account may request a refund of any unused portion of their account. The request is subject to review by Solid Waste staff and must meet approval guidelines outlined within the Accounting Policies and Procedures. Chapter 9.8 of the Accounting Policies and Procedures states that "Credit card payments must be refunded to the same credit card through credit card process." The auditor obtained and reviewed the APA guidelines and obtained a list of new accounts opened during the audit period. Each deposit and refunded deposits were reviewed for each of the 16 accounts opened during this period. During testing, the auditor observed three accounts that were closed and a subsequent refund was issued. For each of the three accounts, a deposit was collected via a credit card, a request was made to close the account and refund the balance, the request was approved by two Solid Waste staff and a refund was issued via a check. Recommendation To ensure compliance with Chapter 9.8 of the Accounting Policies and Procedures, deposits made via credit card should only be refunded via the credit card that was used to make the deposit. Management Response Management will ensure compliance with Chapter 9.8 of the Accounting Policies and Procedures related to credits issued to Advanced Payment Accounts opened using a credit card. The Solid Waste Business Manager or their designee will ensure compliance with the established policy. A u g u s t 2 0 1 9 20 | 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