Audit Report 12-06, Waste Management Invoices, Released

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The Internal Audit Department released their audit report of the Waste Management Invoices.

The City of Tampa contracts with Waste Management, Inc., to service commercial bins (dumpsters) in designated areas. The City invoices its customers as part of the utility bill. Commercial service is based on cubic yard capacity of each bin and the frequency of pickup to calculate the total for the month. The bill is calculated through the City’s Multi Service System (MSS).

The City is billed by Waste Management each month based on changes from the previous month’s bill (which we refer to as a roll-forward) rather than an itemized detailed bill. This process will be discussed in detail later in this report. The bill averaged about $166,000 per month over the last four years.

The number of cubic yards billed by the City to its customers should be reasonably close to the cubic yards the City pays Waste Management for providing service to those same customers. Solid Waste personnel noticed discrepancies between MSS records and the monthly Waste Management bills, and requested the Internal Audit Department to review the inconsistencies. Based on records obtained from the MSS, we calculated cubic yards and corresponding costs and compared them to amounts invoiced by Waste Management.