Determine whether transfer station and compost facility cash receipts were properly collected, recorded and deposited.
Agency officials did not:
- Have adequate controls in place to help ensure that all cash receipts were recorded and deposited.
- Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the Agency’s written procedures.
- Adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly accounted for.
Agency officials should:
- Improve cash controls by ensuring employees are following the written cash collection procedures.
- Perform periodic unannounced cash counts on all employees responsible for cash collection.
- Perform periodic physical inventories of garbage disposal stickers and compost passes and investigate any differences with inventory records.
Agency officials agreed with our recommendations and indicated they planned to initiate corrective action.