Solid Waste Authority Audit Identifies $33,000 Overpayment

Thursday, August 20, 2015

Columbus – An overpayment to the Ohio Environmental Protection Agency (EPA) led to a $33,001 finding for recovery in an audit of the Solid Waste Authority of Central Ohio (SWACO) (Franklin County) released today by Auditor of State Dave Yost.

“This money should be working in local communities – not funding state government,” Auditor Yost said. “We’re glad the mistake was caught and the money was returned to where it belongs.”

SWACO pays the Ohio EPA solid waste fees at a rate of $4.75 per ton with a discount rate of .9925. Invoices paid to the Ohio EPA are completed manually by SWACO employees based on system generated tonnage reports. In April 2014, the tonnage amount was incorrectly entered into the standard invoice form, generating an overpayment of $33,001to the Ohio EPA. 

A finding for recovery in the amount of $33,001 was issued against the Ohio EPA. The Ohio EPA repaid the entire amount prior to the completion of the audit.  

The audit recommends SWACO implement review procedures to ensure invoices are completed correctly prior to generating payments to the Ohio EPA.

A full copy of this audit may be accessed online.



The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,800 state and local government agencies.  Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Brittany Halpin
Press Secretary