Audit Services

City of La Palma

Biennial Refuse Hauler Audit (2002-10)

Project Description

The City of La Palma has an exclusive residential and commercial waste hauling agreement.  The agreement requires a biennial examination to verify the accuracy of customer billing, franchise fees remitted to the City, and confirmation of the processing cost component assumptions. 

HF&H Solution

The City retained HF&H to perform the initial biennial review for calendar year 2000 and subsequent reviews for 2002, 2004, 2006, 2008 and 2010.  To meet the needs of the City, the scope of the biennial examinations has varied from review to review.  The scope of work for the biennial reviews completed included the following:

• Verifying the accuracy of franchise fee remittances;
• Verifying account and billing information;
• Performing field observations of commercial bins and roll-off boxes in service and reconciling observations to customer billing records; and,
• Verifying the accuracy of the processing cost component of the rates.