Audit Report
What led to this audit?
We reviewed the Crawford County Landfill operations at the request of the County. This report, which was paid for by the County, provides detailed analysis based on peer comparisons and industry standards related to the day-to-day operations of a landfill, with a focus on internal controls, capital planning, and rates and fees charged by the landfill operator.
What did we find?
Our report found that the County’s current landfill operator lease agreement contract does not provide some important internal controls over contract monitoring and performance of the private landfill operator. We also found that the County does not have a capital reserve plan or fund, which is critical when addressing future expansion. We identified two recommendations that could assist the County in improving the operations of its landfill.