Audit of Landfill Operations - August 2019

Executive Summary As part of the Annual Audit Plan, the Clerk of Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General conducted an independent audit of landfill operations. The purpose of the audit was to assess compliance with applicable Florida Statutes, Florida Administrative Codes, county ordinances, agreements, and policies and procedures related to the operations of the landfill. The audit found that the operations of the landfill lacks Board of County Commissioner’s (BCC) approval for hazardous waste fees and waiving of tipping fees for an established courtesy program. The department also lacks approved policies and procedures related to landfill access, lacks oversight and monitoring over landfill access and administration of the courtesy program, and is not compliant with various departmental policies and procedures. Lack of oversight and monitoring processes over the waiving of fees and landfill access, could result in loss of revenues and abuse of the courtesy program. Additionally, the lack of approved policies and procedures results in a higher risk that the County will be exposed to compliance risks. 2 | 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