1993 Audit and Study Reports

Solid Waste Division -- Internal Controls for Handling and Storage of Parts, Fuel, and Other Operating Supplies
Bert Golla

The audit evaluated the Solid Waste Division's internal controls related to fuel usage, inventory handling, and storage of parts and supplies.

Report Summary

Acceptance of Special Waste at County Landfills
Bert Golla

This special study determined whether the Solid Waste Division was in compliance with County policies, procedures, and regulations related to accepting or not accepting certain solid waste for disposal.

Report Summary

Surface Water Management (SWM) Service Charges
Makoto (Mac) Fletcher, Bobby Buyco, Paul Walker

The audit reviewed the basis of the SWM service charge by focusing on the rate setting methodology and the reasonableness of the underlying data and assumptions.

Report Summary

Cellular Phones
Paul Walker, Makoto (Mac) Fletcher

This special study reviewed cellular phone usage and the policies and procedures which governed both cellular phone acquisition and use.

Report Summary

Collection Enforcement Section
Paul Walker, Bert Golla, Makoto (Mac) Fletcher

This special study reviewed and evaluated the operations and effectiveness of the Collection Enforcement Section over the collections of all non-tax delinquent account receivables.

Report Summary

Office of Open Space Financial Administration
Makoto (Mac) Fletcher

The audit investigated the nature and cause of a $190,000 budget overrun in the Office of Open Space's 1992 administrative budget and determined the reasons for significant delays in identifying the budget problem.

Report Summary

Sex Offender and Special Offender Dispositional Alternative Program (SSODA)
Bobby Buyco, Nancy McDaniel

The audit reviewed Dept. of Youth Services compliance to SSODA-mandated requirements.

Report Summary

Police Overtime for Court Appearances
Nancy McDaniel, Susan Baugh, Beckett Thomsen, Ivy Teng

The audit determined the impact of the Fair Labor Standards Act on Dept. of Public Safety court overtime expenditures. The audit also examined strategies for reducing this overtime.

Report Summary

Field Inspection Function
Harriet Richardson, Kristi Nelson, Catherine Cornwall, Ivy Teng

The audit evaluated the efficiency and effectiveness of inspections performed by the residential and land use site inspectors including inspector productivity, complaints received, and the issuance of change orders.

Report Summary

Collection of Civil Penalties and Recovery of Abatement Costs
Bert Golla, Paul Walker, Makoto (Mac) Fletcher

The audit evaluated certain procedures and practices regarding accounting, billing, and collection of civil penalties and abatement costs. The audit also assessed the likelihood of collecting outstanding civil penalties and recovering unpaid abatement costs.

Report Summary

Certificate of Occupancy Process
Susan Baugh, Nancy McDaniel, Ivy Teng

The audit determined whether commercial building projects were appropriately certified for occupancy by DDES commercial inspectors, and whether certificate of occupancy process fees were collected to maximize department revenues.

Report Summary

Assigned Vehicles
Bobby Buyco, Don Eklund

The audit determined whether vehicles were managed to meet employee work-related transportation needs and to minimize vehicle expenditures.

Report Summary