The audit found numerous examples of poor record keeping at the Transfer Station, particularly when it came to the accounting of cash.
From The report: "We found weak internal controls over cash receipts and poor monitoring of solid waste received at the transfer station. One individual is responsible for weighing the solid waste to determine the amount owed from the customers, collecting fees, issuing receipts, and recording the collections. 1 (*1 The attendant used a cash register during 2011 and duplicate receipt books in 2012 to record collections at the transfer station.)
Additionally, duplicate receipts were not prepared for moneys received at the transfer station and no weigh slips were retained.
The absence of the weigh slips and cash receipt records makes it impossible to determine if the proper amount of disposal fees were charged to customers and if all moneys collected were subsequently turned over to the bookkeeper in the Supervisor’s office.
We did note, however, that total revenues from the transfer station decreased from $92,745 in 2009 to $62,668 in 2011, more than $30,000 (32 percent) in two years".