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Recommendation: The Mayor or Director of Finance should evaluate the costs versus the <br /> benefits of establishing an internal audit function. <br /> C. PUBLIC WORKS RECEIVABLES <br /> Observation: Collection of past due sewer and landfill receivable accounts should be <br /> ' improved. <br /> Background: The following pie chart summarizes sewer and landfill accounts receivable as of <br /> ' June 30, 1997: <br /> Sewer and Landfill Accounts Receivable <br /> Penalties <br /> I 0% <br /> >180 days <br /> 22% <br /> Current <br /> 32% <br /> I <br /> >120 days <br /> 2% <br /> INOttggie <br /> >90 days K w '` <br /> 19% <br /> >30 days <br /> 13% <br /> >60 days <br /> 12% <br /> p <br /> As illustrated above, the delinquent sewer and landfill receivables comprise two-thirds of all <br /> sewer and landfill accounts receivable, while the accounts greater than 90 days past due make <br /> up over one-third of total sewer and landfill receivables. Delinquent receivables are <br /> $1,248,531 of total receivables of$1,842,368. The following graphs show the increase in <br /> uent accounts for sewer and landfill receivables. <br /> I <br /> - 5 - <br />