title
Review of Solid Waste Collection Fees (B)
explanation
In accordance with our Annual Audit Plan, the City Auditor's Office has completed a Review of Solid Waste Collection Fees. The primary objective of our audit was to evaluate the system of management control over the billing and collection of solid waste collection fees. During our review, we interviewed key personnel, analyzed operating data and evaluated management controls.
Based on the results of our review, we believe that opportunities exist for the Solid Waste Division to strengthen the billing and collection process for solid waste collection fees. Our report, which includes a response from the City Manager, is attached for your review. The report provides several recommendations related to improving the process for collecting franchise fee revenues, reviewing options to finance municipal waste costs, analyzing the allowance for road maintenance costs, drafting policies and procedures, ensuring duties are adequately segregated, and ensuring that cart swaps and customer credits are processed appropriately.
We request that the Committee recommend the City Commission accept our report and the City Manager's response. Also, in accordance with City Commission Resolution 970187, Section 10, Responsibilities for Follow-up on Audits, we request that the Committee recommend the City Commission instruct the City Auditor to conduct a follow-up review on recommendations made and report the results to the Audit, Finance and Legislative Committee.
recommendation
The City Commission: 1) Accept the City Auditor's report and the response from the City Manager; 2) instruct the City Auditor to conduct a follow-up review on recommendations made and report the results to the Audit, Finance and Legislative Committee; and 3) retain Issue #3 from the City Auditor's report regarding Road Maintenance Costs in the Audit, Finance and Legislative Committee for further discussion.