Audit of Landfill Operations - August 2019

Opportunities For Improvement and Management Responses The audit disclosed certain policies, procedures, and/or practices that could be improved. The audit was neither designed nor intended to be a detailed study of every relevant system, procedure, or transaction. As a result of the audit, observations and recommendations identified below are related to Standards : • (Standard 2130.A1) Adequacy and effectiveness of controls, particularly compliance with laws and policies and procedures and the reliability and integrity of financial and operation information. The Opportunities for Improvement presented in this report may not be all-inclusive of areas where improvement may be needed. There were nine Opportunities for Improvement identified as a result of the audit: 1. Hazardous Waste Rates and Fees 2. Courtesy Program Policies and Procedures 3. Approval of Courtesy Program for Residents 4. Policies and Procedures for Landfill Access 5. Monitoring Process for Physical Keys 6. Acknowledgement Forms 7. Compliance with Departmental Policies and Procedures 8. Advanced Payment Accounts 9. Compliance with Accounting Policies and Procedures 7 | 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