|
Chapter 3 ADF — GLASS CONTAINER RECOVERY PROGRAM
<br />Contract File Documentation
<br />Table 1.1
<br />ADF
<br />Atlas Recycling
<br />Contract Activity Summary
<br />Fiscal Years 2003 -2004 and 2004 -2005
<br />Contract
<br />Contract
<br />Contract Contract Contracted Maximum
<br />Number Date Period Ratellb. Dollars
<br />Fiscal Year 2003 -2004
<br />Jul - Dec
<br />4063 9/2312003 '03
<br />Jan —
<br />4120 2/19/2004 Jun'04
<br />Total 2003 -2004
<br />Fiscal Year 2004 -2005
<br />Jul - Dec
<br />000140 9114/2004 '04
<br />Jan —
<br />000318 4/22/2005 Jun '05
<br />Total 2004 -2005
<br />Contract Lbs. lbs.
<br />Maximum Reported lbs. Carried Dollars
<br />Pounds Sold Paid Over Paid
<br />14,140 $ 72,750
<br />1011b. $72,750 727,500 706,280 727,500
<br />71,340 $ 73,750
<br />1011b, 73,750 737,500 794,700 737,500
<br />1,465,000 1,500,980 1,465,000 85,480 $146,500
<br />$146,500
<br />$ 73,250
<br />.0811b. 73,250 915625 915140 915625 70855
<br />$ 32,481
<br />.0611b. 73,250 915625 ' 335160 406015 0
<br />1,831,250 1,250r300 1,321,640 70,855 $105,731
<br />$146,500
<br />DEM advised that Contract No. 000318 was subsequently reduced to $53,250, Ora maximum of 665,625 pounds, although no documentation for
<br />the reduction was found in DEM program files. However, since the contractor processed less than 665,625 pounds, the reduction does not
<br />create an issue relating to pounds processed or payments made.
<br />Note - Difference between pounds reported sold and pounds paid, represents adjustments made for prior period carryovers, maximum processing
<br />limitations and mathematical errors.
<br />Auditors reviewed a sampling of receipts for buy -back incentives paid during the audit period. Atlas
<br />pays a buy -back incentive of two cents per pound for loads exceeding 200 pounds, and therefore,
<br />appears to be in compliance with statutory buy -back incentive requirements.
<br />All glass processed by Atlas during the audit period was sold to a private ranch in West Hawaii for
<br />use as roadway base course. DEM requires that the contractor weigh all loads of glass at a certified
<br />weight scale prior to delivery, and that weight tickets, buyer verifications, and photographs
<br />accompany requests for payment. DEM reviews scale tickets for accuracy using a standard tare
<br />weight for each vehicle, and reconciles the total of all scale tickets with contractor invoices and end -
<br />user verifications. This process appears to have been consistently followed during the audit period.
<br />However, additional controls for verification of end -user deliveries should be considered to reduce
<br />the risk of stockpiling and reweighing processed glass. Currently, the County requires submission of
<br />photographs of processed glass deposited at an end -user site, but such photographs do not constitute
<br />adequate control since the end -user normally accepts multiple loads making identification of specific
<br />loads difficult.
<br />When auditors inquired about the contractual requirement for development of programs to promote
<br />public participation and education, Ms. Allen indicated that while Atlas does not have flyers,
<br />30
<br />
|