HomeMy WebLinkAboutBUDGET & FINANCE AGENDA 08-29-1111 Central Contra Costa Sanitary District
REGULAR MEETING OF THE
CENTRAL CONTRA COSTA
SANITARY DISTRICT
BUDGET AND FINANCE COMMITTEE
Chair Nejedly
Member Hockett
Monday, August 29, 2011
3:00 p.m.
Executive Conference Room
5019 Imhoff Place
Martinez, California
INFORMATION FOR THE PUBLIC
ADDRESSING THE COMMITTEE ON AN ITEM ON THE AGENDA
BO4RD OF DIRECTORS
BARBAR 4 D. HOC'KETT
Presldent
J. 4AIESA. AEJEDLY
Presldent Pro Tem
AITCH.4EL R. A1('GILL
AL 4RI0 AL ,1IE. \ESL\ I
DAT7DR. TILLIAAIS
PHOAE: (925) 228 -9500
F II: (925) 676 -7211
www centralsan.org
Anyone wishing to address the Committee on an item listed on the agenda will be heard when the
Committee Chair calls for comments from the audience. The Chair may specify the number of minutes
each person will be permitted to speak based on the number of persons wishing to speak and the time
available. After the public has commented, the item is closed to further public comment and brought to the
Committee for discussion. There is no further comment permitted from the audience unless invited by the
Committee.
ADDRESSING THE COMMITTEE ON AN ITEM NOT ON THE AGENDA
In accordance with state law, the Committee is prohibited from discussing items not calendared on the
agenda. You may address the Committee on any items not listed on the agenda, and which are within their
jurisdiction, under PUBLIC COMMENTS. Matters brought up which are not on the agenda may be
referred to staff for action or calendared on a fixture agenda.
AGENDA REPORTS
Supporting materials on Committee agenda items are available for public review at the Reception Desk,
5019 Imhoff Place, Martinez. Reports or information relating to agenda items distributed within 72 hours
of the meeting to a majority of the Committee are also available for public inspection at the Reception
Desk. During the meeting, information and supporting materials are available in the Conference Room.
AMERICANS WITH DISABILITIES ACT
In accordance with the Americans With Disabilities Act and state law, it is the policy of the Central Contra
Costa Sanitary District to offer its public meetings in a manner that is readily accessible to everyone,
including those with disabilities. If you are disabled and require special accommodations to participate,
please contact the Secretary of the District at least 48 hours in advance of the meeting at (925) 229 -7303.
Budget and Finance Committee
August 29, 2011
Page 2
1. Call Meeting to Order
2. Public Comments
*3. Receive Internal Audit Report on the Household Hazardous Waste program
(presentation by Wallace Rowe of Wallace Rowe and Associates)
Staff Recommendation: Provide input to staff if needed and recommend
that the full Board receive the Report.
4. Risk Management
*a. Review Loss Control Report
Staff Recommendation: Review the report and provide direction if
needed.
b. Discuss outstanding claims
Staff Recommendation: Discuss outstanding claims and provide
direction if needed.
C. Discuss new claims
1) Review new claims received, and of significant financial and /or
legal impact.
2) Review Position Paper denying claim for damages submitted by
Connie Easterly, 15 Green Street, Martinez (Item 4.m. in Board
Binder)
Staff Recommendation: Discuss new claims and provide direction if
needed. Recommend Board denial of the claim.
*5. Discuss development of District policy regarding expression of sympathy for
death or illness of employees and Board Members
Staff Recommendation: Provide direction to staff.
6. Review adjusted Period 13 Operations and Maintenance (O &M) June 2011 Year -
End Financial Statements and Investment Reports (Item 10.a. in Board Binder)
Staff Recommendation: Review and recommend Board approval.
Budget and Finance Committee
August 29, 2011
Page 3
7. Review Position Paper adopting Resolution No. 2011 -050 establishing the Sewer
Construction Fund appropriations limit in the amount of $80,226,515 for Fiscal
Year 2011 -12, in accordance with Article XIII B of the California Constitution and
select the change in the California per capita personal income percentage for use
in computing the appropriations limit (Item 4.c. in Board Binder)
Staff Recommendation: Review and recommend Board adoption.
8. Review the Statement of Investment Policy for District assets and the Investment
Guidelines Document for the GASB 45 Trust (Item 4.d. in Board Binder)
Staff Recommendation: Review and recommend Board approval.
9. Expenditures
a. Review Expenditures (Item 4.b. in Board Binder)
Staff Recommendation: Review and recommend Board approval.
*b. Review Legal Expenditure Summary
Staff Recommendation: Review Legal Expenditure Summary.
*c. Review P -Card expenditures
Staff Recommendation: Review P -Card expenditures.
10. Reports and Announcements
11. Suggestions for future agenda items
12. Closed Session
a. Conference with Legal Counsel - Anticipated Litigation - significant
exposure to litigation pursuant to Government Code Section 54956.9(b) —
One potential case
13. Report out of Closed Session
14. Adjournment
* Attachment
CENTRAL CONTRA COSTA SANITARY DISTRICT
REPORT ON EXAMINATION OF SPECIFIC INTERNAL CONTROLS AND
COMPLIANCE WITH PROVISIONS OF VARIOUS CONTRACT AGREEMENTS
WALLACE ROWE & ASSOCIATES Accounting Finn
430 Verbena Court (925) 229 -1950
Pleasant Hill, CA 94523 Fax (925) 229 -1952
wroweassoc @aol.com
To the Members of the Board of Directors
Central Contra Costa Sanitary District
We have performed a limited internal control and compliance audit of various programs
administered and procedures performed by the Central Contra Costa Sanitary District (the
District). The internal audit of these programs and procedures included a study and evaluation of
internal controls, and compliance with specific contract agreements to determine the adequacy of
the internal controls, compliance with internal control objectives and stated procedures, and tests
to detect any control weaknesses. The study and evaluation was more limited than would be
necessary to express an opinion on the system of internal controls taken as a whole and was
specifically designed to determine compliance with the District's requirements with respect to
policies and procedures for the various controls and documents examined.
The specific controls we examined and the compliance tests we performed are as follows:
1. Examined the system of internal controls over monetary collections from small
businesses and recycled materials collected at the Household Hazardous Waste Facility.
2. Examined the contracts between the District and three individual cities and one other
sanitary district to determine if the terms and conditions of the contract agreements are
being met. We also performed procedures to determine if the terms of the contracts are
being fulfilled and that any billings submitted to the cities and other sanitary district by
the District are accurate and the amounts remitted to the District appear correct.
3. Examined and determined that the terms and conditions of the contract between the
District and 21" Century Environmental Management, Inc. of Nevada (a wholly owned
subsidiary of Philip Services Corporation) were being followed and complied with.
During this process we also examined agreements for disposal and labor associated with
the contract.
4. Reviewed the controls and procedures for the "Request for Proposal" process and the
awarding of the contract agreement between the District and 21s' Century Environmental
Management Inc. of Nevada (the Corporation).
Management of the District is responsible for establishing and maintaining a system of internal
controls. In fulfilling this responsibility, estimates and judgments by management are required to
assess expected benefits and related costs of control procedures. The objectives of a system of
controls are to provide management reasonable, but not absolute, assurance that assets are
safeguarded against loss from unauthorized use or disposition, and that any transactions are
executed in accordance with management's authorization and recorded properly to permit the
preparation of financial statements, in accordance with generally accepted accounting principles.
Because of inherent limitations in any system of internal control, errors or irregularities may
nevertheless occur and not be detected in a timely manner. The study and evaluation made for
the limited purposes described in the first and second paragraph would not necessarily disclose
all material weaknesses in the system. Accordingly, we do not express an opinion on the system
of internal accounting control of the District taken as a whole.
The procedures we performed did not reveal any material errors or noncompliance issues.
However, the items discussed on the following pages are procedures or controls that we believe
could be revised to strengthen the District's internal controls over the various areas of internal
controls that we examined and compliance tests that we performed.
w
ogees,,,— d -
Wallace Rowe & Associates
July 8, 2011
2
1. Examination of the System of Internal Controls Over Monetary Collections And
Recycled Material Collected at the Household Hazardous Waste Facility
Hazardous wastes are deposited at the District's Household Waste Facility located in
Martinez, California and there are also periodic special pick -ups at various sites within
Contra Costa County. The hazardous waste deposits at the facility in Martinez and at the
special pick -ups are free for individuals and families. However, there is a minimal charge
to business for their hazardous waste deposits at the Martinez facility. For the fiscal year
ended June 30, 2010 the revenue collected for the hazardous wastes disposals made by
businesses totaled $31,408.
In discussions held with employees of the District, and specifically at the waste facility,
they explained that an internal procedure ( "Standard Operating Procedures for Accepting
Cash Payments ") allowed the businesses to pay for waste disposal in cash. This
procedure was developed as a courtesy to businesses that arrive at the facility unaware of
the requirement that businesses are required to pay for the disposal of waste materials.
We recommend that the District revise its procedures and only accept checks, money
orders, or credit cards as payment from businesses making hazardous waste deposits. We
realize that the amount of cash collected for hazardous waste deposits is not material to
the District as a whole. However, we feel that the acceptance of payments in cash
increases the possibility of losses to the District either through fraud or theft. Therefore
we recommend that the procedure of accepting payments in cash be discontinued.
2. Examination of the Fulfillment of Terms of the Contract Agreements Between the
District and Three Cities and One other Sanitary District
During our examination of the contracts, policies, procedures, the contract requirements
between the District and another Sanitary District and three cities located in Contra Costa
County we did not find any inconsistencies or violations with any of the terms of the
contracts. The contracts also appeared to be clear and contain all information needed for
as contract such as those.
3
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3. Examination of the Fulfillment of the Terms of the Contract Agreement Between
the District and 21" Century Environmental Management, Inc. of Nevada (A
Subsidiary of Philip Services Corporation)
We reviewed the contact agreement between the District and Philip Services Corporation
(PSC). We also examined many documents supporting PSC's fulfillment of the terms of
the contract. Our review revealed several instances where it appeared the terms
(requirements) of the contract were either not fulfilled or there was no documentation to
support that the terms of the contract were fulfilled. The instances where the terms of the
contract were not met or where there was no supporting documentation to prove that
there specific term was fulfilled are as follows. Any paragraph or Sections referred to are
specific sections within the signed contract agreement.
a. Page 21, Section 3.1.3 states that the contractor shall submit to the District a "Waste
Treatment Certificate (WTC)" within 30 days of a shipment of hazardous wastes. It
appears that in some instances the District either never received the certificates or did
not receive them within the 30 day period subsequent to the actual shipment.
b. Page 23, Section 3.3.1 states the contractor may use properly trained third party staff
during temporary events. Per our conversation with District staff, it appears they were
not sure if any third party staff were used at the temporary events. There was no
documentation presented to us to prove if third party staff were used that they were
properly trained.
c. Page 24, Section 3.5 states that the contractor is required to prepare a "California
Waste Management Form 303" with each monthly billing for all household hazardous
wastes shipped during each month. Mr. Wyatt (Program Supervisor) indicated that
there is no longer a requirement that the Forms 303 be prepared and submitted along
with the monthly billings. If this is the case, the contract agreement should be
amended to remove this requirement.
4
d. Page 27, Sections 1, 2, & 3 requires the contractor to answer all phone calls pertaining
to an upcoming special event and to return any left messages within 24 hours during
normal business days. The contractor is required to document the time and date for all
calls received and the time and date for all appointments made. In addition, the
contractor is required to provide the District with a weekly status report of the number
of confirmed appointments for the special event from the date of advertisement of the
event until one week prior to the collection event.
Per Mr. Wyatt, the District had not received any of the required status reports or
verified that the weekly status reports were ever prepared.
e. Page 30, item No. 1 requires that a minimum of 5% of the total waste collected during
the special events shall be reusable. There was no documentation available to verify
that the 5% minimum requirement had either been met or even if there was a
determination if the 5% requirement was being tracked.
For each of the aforementioned items pertaining to the contract agreement between the
District and PSA documentation should be obtained, reviewed, and retained to provide
support that the terms of the contract have been met and fulfilled. For any obsolete
terms in the original contract, there should be a contract amendment prepared and
signed by both parties revising the original contract to remove any of the items that are
no longer applicable or required.
f. Review of the Controls and Procedures for the Request of Proposal Process and the
Awarding of the Contract To 21" Century Environmental Management Inc. of Nevada
We reviewed the controls and procedures covering the issuance of the "Request For
Proposal (RFP)" and awarding of the services contract for hazardous waste
transportation and disposal between the District and Philip Services Corporation
(PSC).
Our review of the "Request for Proposal" and the procedures followed in awarding the
contract to PSC did not reveal any problems related to the issuance of the RFP. It also
appears that the District went through a complete and thorough process in the
evaluation of the proposals received and the selection of PSC as the company awarded
the services contract. The proposals received from all companies bidding on the
contract appear to have been thoroughly reviewed and fairly rated.
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Policies /Protocols from Other Districts re. Sending Flowers
CENTRAL SAN
No written policy. Union groups may send flowers to
members/families.
EBMUD
No written policy. Board Members send flowers on their
own, or money is collected.
Fairfield Suisun Sewer District
No written policy. Practice is to send flowers at District
expense to Board Member or prior Board Member for
death or illness or injury.
For employees, staff takes up a collection.
Alameda- Contra Costa Transit District
No written policy. Generally, General Manager's Office
sends flowers at District expense when an employee or
Board Member or member of their family passes away,
or is ill. Does not pay for flowers for retirees'
death /illness.
West County Wastewater
Written policy. District pays for $75 worth of flowers or
donation upon death of a Board Member or employee,
or a member of their immediate family.
At the GM discretion, expressions of sympathy may be
purchased with District funds upon the death of retired
employees or Board Members.
Also, $75 for flowers for illness of employee or Board
Member.
Delta Diablo Sanitary District
No written policy. District pays for flowers for illness or
death of employees, Board Members, or their immediate
family.
Mt. View Sanitary District
No written policy. District pays for flowers on death of
Board Member or employee or retiree of a member of
their immediate family. Or they make a donation to
charity if preferred. Spends approximately $50. Also
extends to long -term relationships with consultants, for
example.
City of West Sacramento
No written policy. Employees contribute to "sunshine
City of Duarte
fund ".
City of Camarillo
Written policy. Flowers sent at City expense upon death
of employee or Council Member, or immediate family.
City of Moreno Valley
Written policy. City pays for $60 worth of flowers or
donations for death of employee or Council Member or
their immediate family.
City of Lake Elsinore
No written policy. Depends on circumstances.
City of San Dimas
No written policy. Employee Association pays for
flowers for death of employee or Council Member.
City of Belmont
No written policy, but Council has small "contingency
fund" from which to draw for flowers. Usually done for
Council Member, their immediate family, and
De artment Heads.
City of San Ramon
Written policy. Send flowers at City expense upon death
of current or former employee or Council Member.
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