Audit of Landfill Operations - August 2019

County Ordinance 2006-001 outlines the mandatory recycling requirements in the unincorporated portions of Sarasota County. Through the franchise agreement, Waste Management also collects residential recyclable materials at the curbside. Businesses that have recyclable materials will need to contract for services with a vendor of their choice and pay for that service directly to the vendor. Objectives, Scope and Methodology The objectives of this audit were to determine if the Department’s operational processes are operating efficiently and effectively and if they are in compliance with relevant Accounting Policies and Procedures, departmental policies and procedures, as well as the following County Resolutions: • Nos. 2014-161 and 2018-107, CCSWDC Tipping Fees for Solid Waste, Yard Waste, Construction and Demolition Debris, Tires, Sludge, Friable Asbestos, and Waterways Dredge Material; Landfill Vehicle Weighing Fee To meet the objectives of the audit, the procedures performed included, but were not limited to, the following: • Inquiries of County personnel. • Walkthrough of the landfill operational processes. • Reviewed policies and procedures, and evaluated internal controls, related to: o Tipping Fees, o Voids and Hold Accounts, o Refunds, o Advanced Payment Accounts, o Scale Maintenance, o Vehicle Tare Weights, o 750 Accounts, o Operating Personnel, o Waste Records, o Control Access, and o Record Keeping and Retention • Examined the following items: o A statistical random sample of 370 billed transactions between the dates of October 1, 2017 through September 30, 2018; o A statistical random sample of 288 billed transactions that were deleted from a hold status or voided between the dates of October 1, 2017 through September 30, 2018; o A population of five refunds completed between the dates of October 1, 2017 through September 30, 2018; 5 | 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