Audit of Landfill Operations - August 2019

2. Courtesy Program Policies and Procedures . Observation Per the established departmental policies and procedures, the department has implemented a program as a courtesy to residents that allows for residents to drop off trash for no charge for various circumstances, like missing a trash pickup at their home. Residents are only allowed to use this program once. When a resident comes to the landfill and it is determined that this program will be used, the County verifies that the resident has never used the program before. The resident is then required to complete a Verification Form. The receipt is then attached to the completed form and is to be entered into a spreadsheet to be able to track residents that have used the program. The auditor selected a statistical sample of 67 transactions out of a population of 81 transactions that were processed through the courtesy program during the audit period. During review of the sampled transactions it was determined that: • Every sampled transaction lacked completed Verification Forms and copies of the receipts, and • Management was unable to provide documentation of the spreadsheet that was to be used for tracking and monitoring residents that have previously used the courtesy program. Recommendation To reduce the risk of the courtesy program being abused, the department must ensure that: • Established policies and procedures are followed, • Required documentation is obtained for each transaction, • Each transaction is routinely documented in a master spreadsheet, and • Management regularly monitors the program for compliance and possible abuse. 9 | 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