Audit of Landfill Operations - August 2019

o A population of 16 Advanced Payment Accounts opened between the dates of October 1, 2017 through September 30, 2018; o A population of eight quarterly maintenance reports completed between the dates of October 1, 2017 through September 30, 2018; o A random sample of 100 trucks with access to the unattended gate as of April 4, 2019; o A statistical sample of 67 transactions associated with the 750 Account between the dates of October 1, 2017 through September 30, 2018; o A population of 24 training records for both County and contractor employees; o Monthly waste records between the dates of October 1, 2017 through September 30, 2018; o The four most recent Annual Waste Record Reports provided to the State of Florida; o A random sample of 114 individuals with access to the unattended gate as of April 4, 2019; o All transactions from a random sample of 10 dates selected between the dates of February 1, 2014 and March 26, 2014. • Identified opportunities for improvement. 6 | 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