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SCS Engineers was retained by the City to perform an independent audit of the Solid Waste Handling Services Agreement between the City of Redondo Beach and Consolidated Disposal Service. Pursuant to Section 6.5 of the Agreement, Consolidated was required to make available pertinent financial and accounting records pertaining to cash, billing, disposal, and recovered materials sales transactions for completion of the audit.
The audit applied certain agreed upon procedures in order to verify fee payments due to the City, specifically the AB 939, Administrative, and Household Hazardous Waste (HHW) fees on a sample basis; and Consolidated’s billing and service records for commercial and multi-family accounts on a sample basis.
In conducting the audit, SCS performed the following tasks:
- Met with Consolidated staff and corresponded via email to review results and clarify outstanding issues concerning the data and reports transmitted.
- Selected a random three-month sample (June 2005; September 2005; January 2006) of monthly Statement of Fees Payable submitted to the City by Consolidated. Tested items to ensure they were properly supported by appropriate source documents.
- Using the reported financial data, we verified the supporting documentation and recalculated the AB 939, Administration and HHW fees, if any, and documented our findings.
- Selected a 15% sample of commercial bin service accounts for testing. We utilized the account information and service level maintained in Consolidated’s customer database and performed selected site inspections to document service levels.
- Selected a sample of the 100 largest multi-family accounts from Consolidated’s customer database. We reviewed City Planning Agency records and/or contacted accounts by telephone and/or performed selected site inspections to identify any differences with Consolidated’s customer database.
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