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King County Solid Waste and Wastewater Treatment Utility Operations

This survey was completed via the internet from January 7 to February 20, 2008 by 253 individuals who served on at least one audit committee for a publicly traded company in 2007. Some respondents were also given the option to complete a paper and pencil survey in place of the online survey to increase response rate. While conducting a probability sample with audit committee members is technically possible, it was not feasible from a cost or time standpoint. In an effort to reach as many audit committee members as possible, we elected to invite participants by partnering with a variety of organizations that had a high likelihood of representing audit committee members. We worked with these organizations to invite participants via email. Additionally, these organizations posted invitations on their websites so that the survey would be visible to as many audit committee members as possible. . | Performance Audit Report King County Solid Waste and Wastewater Treatment Utility Operations Report No. 1002103 September 16 2009 Washington State Auditor Brian Sonntag CGFM www.sao.wa.gov What we found Overarching Issues The County overcharges the Solid Waste Division the Wastewater Division transit and other departments for central services. The County also charges these departments questionable fees for general government services. The utilities do not adequately control employees overtime. In addition the utilities overbudget the number of employee positions they need. By doing so they are inflating the general government costs the County charges to the utilities because the fees are based on budgeted rather than actual expenses. The Wastewater Treatment Division Has not ensured its capital investments in biogas generation are cost-effective Has opportunities to maximize revenue from the sale of biosolids as fertilizer and methane generated from the treatment of wastewater. The Solid Waste Division Could use landfill runoff to generate revenue from the sale of methane and increase capacity extending the life of the landfill. Spends more than necessary on and does not adequately manage fleet operations. Fleet facilities occupy landfill space and should be relocated to extend the life of the landfill. Information system control weaknesses call into question the accuracy of data management uses to monitor and make decisions about utility operations. Potential cost savings We identified a total of 78.8 million to 82.4 million in potential cost savings and 4.8 million to 6.8 million in revenue opportunities in following areas Solid Waste Division Cost savings ranging from 67.1 million to 70.7 million and revenue opportunities ranging from 1.1 million to 3.1 million. Wastewater Treatment Division Cost savings up to 6.6 million and revenue opportunities of 3.7 million. Solid Waste and Wastewater Treatment Divisions A combined 1.4 million in cost-savings if the County