Audit of Landfill Operations - August 2019

1. Hazardous Waste Rates and Fees . Observation The BCC has the authority to levy and collect fees through Florida Statutes and has also been outlined within the Sarasota County Code. Florida Statute 125.01(1)(k) authorizes the BCC to provide and regulate waste collection and disposal. Florida statute 125.01(1)(t) authorizes the BCC to adopt ordinances and resolutions necessary for the exercise of its powers. Per the Sarasota County Code, section 106-40, the BCC has been authorized as the body to establish service charges, to levy, and collect rates and fees through approval of County resolutions. During the review of the sampled weight tickets, the auditor determined that the County has established a price list that has not been presented to or approved by the BCC, for disposal of hazardous waste. When commercial hazardous waste is dropped off, there is a charge to dispose of the waste per the price list. However, when residential hazardous waste is dropped off, under most circumstances there will be no charge. Recommendation For services provided by the County for the collection of hazardous waste, for both residential and commercial customers, modify the rates and fee schedule to include these services and prepare a proposal to be presented to the BCC for approval. Management Response Sarasota County established a hazardous waste management program to reduce the toxicity of materials disposed of at the county landfill. Residential customers can dispose of hazardous waste materials at no charge to the customer and commercial hazardous waste customers pay a management and disposal fee at the Central County Landfill’s Citizen’s Convenience Center and the Bee Ridge Road Hazardous Waste Facility. Management will prepare and present for the Board’s approval a rate resolution adjusting the Solid Waste tipping fee schedule to include commercial hazardous waste fees. 8 | 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