Audit Services

City of Daly City

Diversion Program Planning

2005 - 2007

Client Needs

The City engaged HF&H to review the allocation of tonnage attributed to the City from various disposal sites to determine if any corrections could be made to this tonnage in the Annual Report Process.  HF&H has reviewed the allocation of tonnage delivered to Mussel Rock Transfer Station (MRTS) and Ox Mountain Landfill (Ox), collectively the source of 95% of the City’s disposal.

HF&H Solutions

HF&H’s scope of work focused on ensuring that the tonnage reported to the Disposal Reporting System (DRS) for the City were reasonable and identifying any possible tonnage modifications allowed for in the annual AB 939 reporting.  Specifically, HF&H performed the following tasks:

• Documented methodology employed by MRTS to record the origin and amount of incoming tonnage;
• Verified the accuracy of the stated origin of materials;
• Verified that State or Federal tons allowed for exemption have not been attributed to the City; and,
• Verified proper reporting to the CIWMB of the origins of the disposed tonnage.

Results

Upon completing the review of all of the available data and discussing the findings with Allied, HF&H made the following general recommendations:

• The City should make no request for tonnage modification (due to lack of evidence);
• The City should request that Allied improve tracking of tonnage allocated among its jurisdictions;
• The City should require that Allied provide improved disposal reporting in order for the City to make corrections to the State’s disposal numbers rather than waiting to make a labor-intensive tonnage modification. 

HF&H provided the City with a methodology for requesting the tonnage reporting from Allied.

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