Loading...
CC SR 20210406 K - EDCO Audit Results CITY COUNCIL MEETING DATE: 04/06/2021 AGENDA REPORT AGENDA HEADING: Consent Calendar AGENDA TITLE: Consideration and possible action to approve the results of the performance audit of the City’s exclusive residential solid waste hauler EDCO Disposal Corporation (EDCO) for calendar years 2017, 2018 and 2019. RECOMMENDED COUNCIL ACTION: 1) Approve the results of the performance audit of the City’s exclusive residential solid waste hauler EDCO between January 1, 2017 and December 31, 2019. FISCAL IMPACT: The cost of the audit was $24,500, which was paid from the Waste Reduction Fund, and reimbursed by EDCO, as per the residential agreement that accounts for the cost of the audit in the monthly residential waste rates. Amount Budgeted: $40,000 Additional Appropriation: N/A Account Number(s): 213-400-0000-5101 (Waste Reduction- Professional/Technical Services) ORIGINATED BY: Lauren Ramezani, Senior Administrative Analyst REVIEWED BY: Ramzi Awwad, Director of Public Works APPROVED BY: Ara Mihranian, AICP, City Manager ATTACHED SUPPORTING DOCUMENTS: A. MSW Consultant’s Performance Audit Report for 2017 through 2019 (page A-1) BACKGROUND AND DISCUSSION: Since July 1, 2020, the City has had an exclusive residential solid waste and recycling agreement with EDCO Disposal Corporation (EDCO), which expires on June 30, 2022, and includes five more, one-year extension possibilities, based on mutual consent (Fiscal Year 2022-23 to FY 2026-27). EDCO exclusively provides residential waste hauling services, which includes single-family accounts and multi-family bin accounts. 1 Commercial roll-off and business bin services are covered under separate non- exclusive agreements with seven haulers. The EDCO residential agreement includes a performance audit requirement in Section 8.2.6, wherein the hauler agrees to reimburse the City for the cost of three-year performance audits in the amount of up to $60,000 for the first audit and up to $25,000 for each subsequent audit. Accordingly, the cost of the audit is accounted for in the monthly residential waste rates. Two previous three-year performance audits were performed which covered calendar years 2010 to 2016. Most recently, the City hired an independent auditing firm, MSW Consultants (MSW), to audit EDCO’s performance over a three-year period from 2017 through 2019 for compliance with the residential waste agreement. To perform the audit, MSW obtained and reviewed EDCO’s operating and financial records. Additionally, MSW conducted field observations of EDCO’s operations in the City. The scope of the audit covers operations, customer service, and financial practices as follows (Attachment A): Operations • Vehicle start and stop times: EDCO is required to operate its vehicles in the City no earlier than 7 a.m. or no later than 7 p.m. Monday through Friday. These hours are established to preserve peace and quiet in residential neighborhoods. • Disposal activities: EDCO is required to dispose of waste collected in the City at permitted disposal or transfer facilities approved by the City. • Dedicated routes: EDCO is required to collect waste and recyclables in the City using dedicated routes to prevent the commingling of City materia l with materials from other jurisdictions. • Vehicle fleet: EDCO is required to power all of its RPV route collection vehicles (with the exception of spare trucks, pup trucks, and trucks used to provide scout service) with alternative fuels (i.e., compressed natural gas (CNG) or liquid natural gas (LNG)) and maintain vehicles in good working condition. • Legal weight limit of vehicles: EDCO is prohibited from loading its collection vehicles in excess of the manufacturer’s recommended weight limit, or in exce ss of limitations imposed locally or by the state. CHP vehicle inspections: Effective January 1, 2016, the State of California’s terminal inspection requirements changed from the previous time -based inspection system (Biennial Inspection of Terminal) to a performance-based inspection system (Basic Inspection of Terminal). Under the new Basic Inspection of Terminals program, the California Highway Patrol (CHP) selects for inspections only terminals with a Behavior Analysis and Safety Improvement Category (BASIC) safety score that exceeds the federal alert level as determined by the Federal Motor Carrier Safety Administration 2 (FMCSA). Under the Basic Inspection of Terminal program, each motor carrier must inspect each of their vehicles at least every 90 days. • Mandatory commercial recycling: In 2012, the state adopted Assembly Bill No. 341, Mandatory Commercial Recycling, which requires all businesses with four or more cubic yards of solid waste, and multi-family dwelling complexes with five or more dwelling units, to participate in recycling (e.g., recyclables such as paper, metal, glass, cardboard, etc.). In 2015, the state adopted AB 1826, Mandatory Commercial Organics Recycling, which requires all businesses, including multi- family complexes, with eight or more cubic yards of organics to participate in organics recycling as of April 1, 2016. However, multi-family complexes with four or fewer units are exempt from AB 1826. EDCO is required to provide recycling service at no additional charge to all its multi-family cart and bin customers, provide green waste (organics) collection service to all its multi-family customers with carts (but not required to provide organic bin service at no additional charge), and to cooperate with the City in expanding customer knowledge regarding the need and methods to reduce, reuse and recycle. • Diversion reports: EDCO is required to divert a minimum of 50% of the material it collects in the City and to submit to the City quarterly and annual reports of the quantity and type of materials it collects in the City. Customer Service • Customer complaints: EDCO is required to properly document and address all customer complaints. The company is required to maintain daily logs of complaints for a minimum of three years. • Customer outreach: EDCO is required to provide public outreach and education to its customers regarding: changes to service, holidays, new programs, special events, etc. Financials • Billing accuracy: EDCO is allowed to bill its customers up to certain maximum rates. These rates are to be adjusted annually and approved by the City. • Customer recycling credits: In January 2013, the recycling rebate was transitioned to a customer recycling credit. These credits are identified and incorporated into the amounts billed to customers. • Insurance, bond, and letter of credit: EDCO is required to obtain and maintain insurance, bonds, and letters of credit in relation to the services it provides to the City. • Fees paid to City: EDCO is required to pay a Collector Fee and an Environmental 3 Programs Fee. The Collector Fee is paid to the City in consideration for the exclusive right to collect waste in the City, and the Environmental Programs Fee is used to support the City’s environmental programs. • Accuracy of previous rate adjustments: EDCO is allowed to adjust its rates each year effective on July 1, per the City-approved method based on changes in certain economic indices, and changes in the cost of disposal tipping fees. Summary of Findings As a result of conducting its performance audit, MSW Consultants found that EDCO had met the requirements of its agreement in all the three areas described above. The detailed audit report is attached (Attachment A). Based on the performance audit results, Staff recommends the City Council approve the results of the performance audit of the City’s exclusive residential solid waste hauler EDCO Disposal Corporation (EDCO) Between January 1, 2017 and December 31, 2019. ALTERNATIVES: In addition to the Staff recommendations, the following alternative actions are available for the City Council’s consideration: 1. Do not recommend approval of the performance audit. 2. Direct Staff to conduct an updated performance audit with specific metrics. 3. Take other action, as deemed appropriate. 4 CITY OF RANCHO PALOS VERDES PERFORMANCE AUDIT OF EDCO DISPOSAL CORPORATION PREPARED BY MARCH 18, 2021 A-1 PAGE INTENTIONALLY LEFT BLANK A-2 PERFORMANCE AUDIT OF EDCO DISPOSAL CORPORATION TABLE OF CONTENTS 1. INTRODUCTION, BACKGROUND AND SUMMARY OF FINDINGS 1 1.1 INTRODUCTION AND BACKGROUND 1 1.2 PROCEDURES 1 1.3 AUDIT OBJECTIVES 2 1.4 SUMMARY OF FINDINGS 3 2. OPERATIONS 4 2.1 HOURS OF OPERATION 4 2.2 DEDICATED ROUTES 4 2.3 VEHICLE EVALUATION 5 2.4 OVERWEIGHT VEHICLES 5 2.5 BASIC INSPECTION OF TERMINAL 7 2.6 DISPOSAL ACTIVITIES 7 2.7 MANDATORY COMMERCIAL RECYCLING 8 2.8 ACCURACY OF DIVERSION REPORTS 10 3. CUSTOMER SERVICE 11 3.1 CUSTOMER COMPLAINTS 11 3.2 PUBLIC OUTREACH AND EDUCATION 12 4. REVIEW FINANCIAL REQUIREMENTS 13 4.1 BILLING ACCURACY 13 4.2 CUSTOMER RECYCLING REBATE 14 4.3 INSURANCE, BOND AND LETTER OF CREDIT 14 4.4 FEES PAID TO THE CITY 16 5. PREVIOUS RATE ADJUSTMENTS 17 5.1 PREVIOUS RATE ADJUSTMENTS 17 A-3 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal 1. INTRODUCTION, BACKGROUND AND SUMMARY OF FINDINGS 1.1 Introduction and Background The City currently arranges for single-family and multi-family residential solid waste collection service through an exclusive franchise agreement (Agreement) with EDCO. 1 Under the terms of its Agreement with the City, EDCO is allowed to charge its customers rates that were initially set in the Agreement, and have been subsequently adjusted based on disposal costs and certain economic indexes. Under the terms of the Agreement, EDCO is required to meet certain performance criteria. These performance criteria include: • Operating exclusive routes in the City within certain daily time limits. • Properly handling, processing, and disposing of specified waste streams (e.g., refuse, recyclables, green waste, etc.). • Diverting at least 50% of the residential waste it collects in the City from landfills. • Providing a high level of quality customer service. • Conducting public education and outreach activities. • Accurately billing customers. • Remitting certain fees to the City. • Meeting specified insurance, bond, and letter of credit requirements. The Agreement allows the City to conduct periodic audits of EDCO’s performance. The scope of the performance audit may include items such as an audit of customer service levels and billing, a verification of the waste diversion rate, and a review of EDCO’s compliance with the terms of the Agreement. In December 2020, the City retained our firm, MSW Consultants, to conduct an audit of EDCO’s performance. The objectives of this performance audit were determined by the City. The scope of our audit covered EDCO’s performance for the three years from January 1, 2017 through December 31, 2019. This report describes the audit background, objectives, procedures, and our findings. 1.2 Procedures Throughout this report, descriptions are included for each of the audit objectives, as well as the procedures performed to achieve those objectives. These procedures were agreed to by the City, and the City is responsible for their sufficiency. We did not perform any procedures other than those described in this report. This report is intended solely for the use of the City and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. 1 The City arranges for commercial solid waste collection service through non-exclusive franchise agreements with seven (7) authorized waste haulers, including EDCO. This performance audit is focused solely on EDCO’s exclusive single-family and multi-family residential franchise Agreement. A-4 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 2 of 17 1.3 Audit Objectives The objectives of this performance audit were to confirm that EDCO had: Operations • Operated its vehicles in the City within the daily start and stop times specified in the Agreement. • Operated dedicated routes in the City. • Furnished and maintained its vehicles according to the requirements of the Agreement. • Operated its vehicles in the City within the legal weight limit. • Confirm that EDCO had inspected each vehicle used in the City, and maintained inspection reports in accordance with the Basic Inspection of Terminal program. • Confirm that EDCO’s BASIC safety scores did not exceed the ‘Federal alert level.’ • Delivered the waste collected in the City to properly permitted facilities. • Provided services to enable its customers to comply with AB 341 and AB 1826. • Accurately submitted reports to the City. Customer Service • Properly documented and addressed customer complaints. • Provided its customers with the required public outreach and education materials . Financial Requirements • Billed only up to the maximum rates allowed in the Agreement, and accurately accounted for the Recycling Credit. • Maintained the insurance coverage, performance bond, and letter of credit as required in the Agreement. • Accurately paid the City the Collector Fee and Environmental Programs Fee . A-5 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 3 of 17 Previous Rate Adjustments • Correctly calculated its annual rate adjustments. 1.4 Summary of Findings Based on the procedures we conducted in our performance audit, we found that, in all material respects, that EDCO had complied with the key terms of its franchise agreement with the City for the three years ended December 31, 2019. A-6 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 4 of 17 2. OPERATIONS 2.1 Hours of Operation Background Section 4.6.1 of the Agreement requires that EDCO operate its vehicles in the City no earlier than 7:00 a.m. and no later than 7:00 p.m. Monday through Friday, and no earlier than 9:00 a.m. or no later than 5:00 p.m. on Saturdays. These hours are established to preserve peace and quiet in residential neighborhoods. Objective Confirm that EDCO’s start and end times of collection operations in the City are consistent with the requirements of the Agreement. Procedures We observed EDCO’s collection route vehicles on January 27, 2021. We also reviewed EDCO’s complaint logs to identify any complaints related to hours of operation. Finding Based on our review, we found that EDCO had operated its vehicles within the start and stop times outlined in the Agreement. 2.2 Dedicated Routes Background Section 4.10 of the Agreement requires EDCO to collect waste and recyclables in the City using dedicated routes to prevent the commingling of City material with materials from other jurisdictions. Objective Confirm that EDCO had operated dedicated routes in the City. Procedures We reviewed driver route sheets and interviewed company staff regarding dedicated routes. A-7 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 5 of 17 Findings We found that EDCO had not comingled any of the automated side loader routes that it uses to collect waste from single-family customers. 2.3 Vehicle Evaluation Background Section 4.6.3 of the Agreement requires that all of EDCO’s route collection vehicles used in the City be powered by alternative fuels (i.e., compressed natural gas (CNG) or liquid natural gas (LNG)). Spare trucks, pup trucks, and trucks used to provide scout service are not required to be powered by alternative fuels. Section 8.20.230 of the City’s municipal code requires that all refuse collection vehicles used in the City be under ten years of age. The Agreement further requires EDCO to maintain its vehicles in good working condition. Objective Review the quantity, type, fuel type, age, and condition of the vehicles that EDCO operates in the City to confirm that its fleet meets the requirements of the Agreement. Procedures We reviewed a list of the vehicles that EDCO uses in the City, including the vehicle number, age, manufacturer, type, and fuel type. We were precluded from visiting EDCO’s maintenance facility due to Covid-19 restrictions. However, we interviewed EDCO’s staff by phone to gain a current understanding of its periodic maintenance procedures. We obtained copies of State-mandated inspection reports for randomly selected vehicles. We reviewed current photos of EDCO’s vehicles. Findings We found that EDCO’s route collection vehicles used in the City were powered by compressed natural gas (CNG). Based on our review, we found the vehicles that EDCO used in the City were in good operating condition, and met the requirements of the Agreement and City’s ordinance. 2.4 Overweight Vehicles Background Section 4.6.3.E of the Agreement prohibits EDCO from loading its vehicles in excess of the manufacturer’s recommended weight limit, or in excess of limitations imposed locally or by the State. The California Vehicle Code prohibits commercial vehicles from being loaded such that the gross vehicle A-8 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 6 of 17 weight exceeds the manufacturer’s Gross Vehicle Weight Rating (GVWR). The ‘gross vehicle weight’ is the total weight of a vehicle, including the weight of the vehicle itself and its payload. The manufacturer’s GVWR for most of EDCO’s trucks is 30 tons. Objective Confirm that EDCO had operated its vehicles in the City within the legal weight limit. Procedures We obtained a download of EDCO’s disposal and processing facility transactions. For each transaction, we compared the gross weight for each load to the maximum GVWR for each corresponding vehicle. Findings We found that EDCO had operated its vehicles in the City within the legal weight limit. A-9 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 7 of 17 2.5 Basic Inspection of Terminal Background Effective January 1, 2016, the State of California terminal inspection requirements changed from the previous time-based inspection system (Biennial Inspection of Terminals) to a performance-based inspection system (Basic Inspection of Terminals). Under the new Basic Inspection of Terminals program, the California Highway Patrol (CHP) selects for inspection only terminals with a BASIC safety score2 that exceeds the ‘Federal alert level’ as determined by Federal Motor Carrier Safety Administration (FMCSA). Under the Basic Inspection of Terminal program, each motor carrier must inspect each of their vehicles at least every 90 days. Objectives Confirm that EDCO’s BASIC safety scores for Unsafe Driving, Driver Fitness, and Vehicle Maintenance did not exceed the ‘Federal alert level.’3 Confirm that EDCO had inspected its vehicles used in the City, and maintained inspection reports in accordance with the Basic Inspection of Terminal program. Procedures We accessed EDCO’s record of Carrier Inspections Results on the CHP website. We accessed EDCO’s Company Snapshot on the FMCSA website. We obtained a copy of EDCO’s BASIC score. We obtained and reviewed a sample of randomly selected vehicle inspection reports. Findings Based on our review, we found that EDCO’s BASIC safety scores did not exceed the ‘Federal alert level.’ We found that the CHP had not selected EDCO’S terminal for inspection under the new Basic Inspection of Terminal program. We also found that EDCO had inspected its vehicles used in the City, and maintained inspection reports in accordance with the Basic Inspection of Terminal program. 2.6 Disposal Activities Background Section 4.8 of the Agreement requires EDCO to dispose of waste collected in the City at permitted disposal or transfer facilities approved by the City. 2 BASIC – Behavior Analysis and Safety Improvement Category 3 Also known as the ‘federal intervention threshold.’ A-10 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 8 of 17 Objective Confirm that waste collected in the City by EDCO was delivered to properly permitted facilities approved by the City. Procedures We reviewed EDCO’s tonnage tracking system to confirm delivery of each specified waste stream handled by the company, including refuse, recyclables, green waste, used oil and filters, and electronic waste. We reviewed the City’s tonnage in the Los Angeles County Solid Waste Information System. We reviewed the regulatory status of the facilities used by EDCO in CalRecycle’s Solid Waste Information System (SWIS). We reviewed the list of facilities approved by the City in the Agreement. Findings Based on our review, we found that the facilities to which EDCO had delivered material were properly permitted and approved by the City. 2.7 Mandatory Commercial Recycling Background In 2012 the State adopted AB 341, which requires all multi-family dwelling complexes with five (5) or more dwelling units, to participate in recycling (e.g., recyclables such as paper, metal, glass, cardboard, etc.). In 2015 the State adopted AB 1826. During the scope of our audit, AB 1826 required all multi- family complexes, with four (4) or more cubic yards of solid waste (including recyclables and organics), and five (5) or more dwelling units, to participate in organics recycling.4 Sections 4.3.1 and 4.3.2 of the Agreement require EDCO to provide recycling service at no additional charge to all its multi-family cart and bin customers. Section 4.4.1 of the Agreement requires EDCO to provide green waste (organics) collection service to all its multi-family customers with carts. However, the Agreement does not require EDCO to provide green waste (organics) collection service to multi-family customers with bin service. EDCO does offer green waste collection service to multi-family bin customers for an additional fee. Section 5.3 of the Agreement requires EDCO to cooperate with the City in expanding customer knowledge regarding the need and methods to reduce, reuse and recycle. 4 This threshold for AB 1826 was reduced from 4 yards to 2 yards in December 2020. A-11 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 9 of 17 Objectives Review EDCO’s performance regarding compliance with AB 341 and AB 1826. Procedures We reviewed EDCO’s list of multi-family customers, and identified which customers ‘covered’ by AB 341 and mandated to participate in recycling service (i.e., customers with five (5) or more dwelling units). We reviewed the type of service that EDCO provided to these customers. We reviewed EDCO’s list of multi-family customers, and identified which customers ‘covered’ by AB 1826 and mandated to participate in organics recycling service (i.e., customers with four (4) or more cubic yards of solid waste (including recyclables and organics). We reviewed the type of service that EDCO provided to these customers. We also discussed with EDCO the outreach that the City had conducted regarding organics recycling for multi-family customers. We also reviewed the materials that EDCO had used to outreach to its multi- family customers regarding recycling and organics recycling. Findings Based on our review, we found that EDCO had provided recycling carts to all its multi-family cart and bin customers. As a result, we found that all of EDCO’s multi-family customers were in compliance with AB 341. We also found that the City had sent surveys to all multi-family customers regarding organics recycling. Of those customers that responded to the survey, the City determined that they had arranged for organics recycling through their gardeners or landscape contractors. Based on our review of EDCO’s ‘covered’ customer information and our discussions with City staff, we found that EDCO had fulfilled its contractual obligations related to the City’s compliance with AB 341 and AB 1826. The recycling status of EDCO’s ‘covered’ customers as of January 2019 is shown below in Table 1. Table 1 – Recycling Status as of January 2019 Description AB 341 AB 1826 Recycling with EDCO 39 1 Self-haul or 3rd party 0 10 Below Generation Threshold 0 5 Exempt 0 0 Not Recycling 0 23 Covered 39 39 A-12 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 10 of 17 2.8 Accuracy of Diversion Reports Background Section 4.3.6 of the Agreement requires EDCO to divert a minimum of 50% of the material it collects in the City. Section 8.3 of the Agreement requires EDCO to submit to the City quarterly and annual reports of the quantity and type of materials it collects in the City. EDCO has reported to the City that is has achieved the diversion rates shown below in Table 2. Table 2 - Annual Residential Diversion Rates Objective Confirm the accuracy of reports submitted by EDCO, and confirm the accuracy of the diversion rates reported by EDCO. Procedures We reviewed EDCO’s quarterly and annual reports, and verified them for accuracy. We agreed the amounts in the reports to EDCO’s tonnage tracking system. We compared the tons reported by EDCO to reports independently obtained from Los Angeles County’s Solid Waste Information Management System (SWIMS). We evaluated the reasonableness of EDCO’s reported tons by calculating standard industry ratios (average lbs. per home, average lbs. per cubic yard, etc.), and comparing them to industry averages with which we are familiar. Findings Based on our review, we found that the reports and the diversion rates submitted by EDCO were accurate. Description 2017 2018 2019 Diversion Rate 56.30% 55.20% 56.20% A-13 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 11 of 17 3. CUSTOMER SERVICE 3.1 Customer Complaints Background Sections 5.2.2 and 5.2.3 of the Agreement require EDCO to properly document and address all customer complaints. The Company is required to maintain daily logs of complaints for a minimum of three years. A summary of the number of customer complaints recorded by EDCO is shown below in Table 3. Table 3 – Customer Complaints Objective Confirm that EDCO has properly documented and addressed customer complaints. Procedures We interviewed Company staff to gain an understanding of the customer complaints procedures. We reviewed a representative sample of complaints from EDCO’s complaint logs. The review included the nature of the complaint, the frequency of and type of complaint, the timing of resolution, and customer satisfaction with resolution of the complaint. Findings We found that EDCO had properly documented and addressed customer complaints. We also found that most of the complaints received by EDCO were for missed pickups. In the solid waste collection Description 2017 2018 2019 Number of Complaints: Resolved in Two Days or More 13 19 22 Resolved in One Day 24 18 28 Resolved on Same Day 122 136 151 Total Complaints 159 173 201 Percent of Complaints: Resolved in Two Days or More 8.18% 10.98% 10.95% Resolved in One Day 15.09% 10.40% 13.93% Resolved on Same Day 76.73% 78.61% 75.12% Total Complaints 100% 100% 100% A-14 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 12 of 17 industry, it is common for waste haulers to receive complaints for missed pickups due to customers setting out their carts after the truck has serviced their street. We found that the number of complaints that EDCO received for missed pickups were consistent with what we have observed in the waste collection industry. The average number of complaints per stop are shown below in Table 4. Table 4 – Complaints per Stop 3.2 Public Outreach and Education Background Section 5.3 of the Agreement requires EDCO to provide public outreach and education to its customers regarding, but not limited to: services, changes to service (holidays, new programs, etc.), City special events, and other communications and instructional materials. Objective Ensure EDCO has provided its customers with the required public outreach and education materials in a timely manner, and ensure that the information is complete, aesthetically pleasing, and easy to understand. Procedures We reviewed copies of materials that were distributed to residents, and evaluated them for timeliness, completeness of information, aesthetics, and ease of understanding. Findings We found that EDCO had met the requirements of the Agreement. The public outreach and education material was visually appealing and informative. EDCO had sent flyers and/or informational packets to customers for each major holiday, including those holidays in which services were not affected (e.g., to let customers know that services would occur on the regular collection day). Description 2017 2018 2019 Number of Customers:12,231 12,231 12,231 Stops per Year (3 stops/ week)1,908,036 1,908,036 1,908,036 Total Annual Complaints 159 173 201 Percent of Complaints per Stop 0.008% 0.009% 0.011% A-15 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 13 of 17 4. REVIEW FINANCIAL REQUIREMENTS 4.1 Billing Accuracy Background Section 5.1 of the Agreement allows EDCO to bill its customers up to certain maximum rates. These rates are to be adjusted annually and approved by the City. The rates for single family customers are based on the size of each customer’s refuse cart. The current rates for the most common level of single- family service are shown below in Table 5. Table 5 – Single Family Customer Rates Objective Confirm that EDCO has billed only up to the maximum rates allowed in the Agreement. Procedures We obtained an Excel download of EDCO’s single-family and multi-family customers in the City. This included each customer’s name, service address, number and sizes of containers, and type of service. We sorted and analyzed this information, and compared it to the City’s currently approved rate schedule. We also reviewed historical billing information. We sought to identify any inconsistencies in the data. Additionally, we conducted field observations of a sample of approximately 515 single family customer locations in the City. We compared our observations to the size of cart for which each customer was being billed by EDCO. Service Description Monthly Rate Recycling Credit Net Monthly Rate Net Quarterly Rate 32 gallon carts $22.54 ($1.58) $20.96 $62.88 64-gallon cart $29.01 ($1.58) $27.43 $82.29 96-gallon cart $35.45 ($1.58) $33.87 $101.61 32 gallon carts $22.54 ($1.31) $21.23 $63.69 64-gallon cart $29.01 ($1.31) $27.70 $83.10 96-gallon cart $35.45 ($1.31) $34.14 $102.42 Backyard Service $70.40 ($1.31) $69.09 $207.27 Single-Family Customers Area 1 Single-Family Customers Area 2 A-16 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 14 of 17 Finding We found that EDCO had billed only up to the maximum rates allowed in the Agreement. 4.2 Customer Recycling Rebate Background At the beginning of the Agreement, EDCO was required to remit a lump sum recycling rebate amount to the City. In January 2013, the recycling rebate was transitioned to a recycling credit for individual customers. Under the current terms of the Agreement, each single-family customer, and each multi- family unit, is entitled to a recycling rebate. As shown above in Table 5, customers in Area 1 receive a recycling rebate of $1.58 per month, and customers in Area 2 receive a recycling rebate of $1.31 per month. Objective Confirm that EDCO has accurately applied the recycling rebate to customer rates. Procedures We reviewed the billing download and reports from EDCO’s billing system to verify that all customers received the correct recycling rebate amount. Findings We found that the company had properly accounted for the recycling rebate in the rates it billed its customers. 4.3 Insurance, Bond and Letter of Credit Background EDCO is required to maintain certain insurance, bonds, and letters of credit related to the services it provides in the City. Section 9.4 of the Agreement requires EDCO to obtain the insurance coverage shown on the following page in Table 6. A-17 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 15 of 17 Table 6 – Required Insurance Coverages Section 9.5 of the Agreement requires EDCO to furnish and maintain during the contract term a performance bond in the amount of $1,750,000.00. The purpose of the performance bond is to guarantee EDCO’s performance under the Agreement. Section 9.6 of the Agreement requires EDCO to furnish and maintain during the term of the Agreement an irrevocable letter of credit in the amount of $250,000.00. The purpose of the letter of credit is to provide the City with a more liquid form of surety to guarantee EDCO’s performance under the Agreement. Objective Confirm that EDCO has obtained and maintained the insurance coverage, the performance bond, and the letter of credit required in the Agreement. Procedures We obtained and reviewed copies of the insurance certificates, performance bond, and letter of credit that EDCO had provided to the City. Finding We found that EDCO had satisfied the insurance, bond, and letter of credit requirements under the Agreement. Aggregate $10 million Per Occurrence $5 million Aggregate $10 million Per Occurrence $5 million Aggregate As required by State law Per Occurrence $1 million Comprehensive General Liability Auto Liability Workers Comp Type Of Coverage Coverage Limit Environmental Impairment Liability Crime Insurance Policy / Fidelity Bond Per Occurrence Aggregate $3 million $1 million A-18 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 16 of 17 4.4 Fees Paid to the City Background Sections 3.2.1 and 3.2.2 of the Agreement require EDCO to pay the City a Collector Fee and an Environmental Programs Fee. The Collector Fee is paid to the City in consideration for the exclusive right to collect waste in the City. The Environmental Programs Fee is paid to the City and used to support the City’s environmental programs. The amounts of these fees were initially set in the Agreement, and have been adjusted each year based on the approved annual percent change in customer rates. The amounts of these fees paid by EDCO in the last three years are shown below in Table 7. Table 7 – Fees Paid to the City by EDCO Objective Confirm that EDCO has accurately paid to the City the Collector Fee and Environmental Programs Fee. Procedures We obtained from the City a list of payments received by the City from EDCO. We compared the amounts the City received from EDCO with the payments required in the Agreement. We reviewed the calculation of the amounts due to the City for the Collector Fee and the Environmental Fee. We obtained information from the City to confirm the payments received by the City. We evaluated those payments to ensure that they complied with the Agreement. Findings We found that EDCO had correctly paid its Collector Fees and Environmental Program Fees pursuant to the terms of the Agreement Period City Received EDCO Remitted Difference City Received EDCO Remitted Difference 2017 $559,107 $559,107 $0 $141,207 $141,207 $0 2018 580,260 $580,260 $0 $146,550 $146,550 $0 2019 601,740 $601,740 $0 $151,976 $151,976 $0 Environmental FeesCollector Fees A-19 City of Rancho Palos Verdes – Performance Audit of EDCO Disposal Page 17 of 17 5. PREVIOUS RATE ADJUSTMENTS 5.1 Previous Rate Adjustments Background Section 6.3 of the Agreement allows EDCO to adjust its rates each year effective on July 1st. Section 6.4 of the Agreement sets forth the method by which EDCO may adjust its rates. This method is based on changes in certain economic indices, and changes in the cost of disposal tipping fees. Rates are adjusted each year effective July 1st. The historic percent increases in EDCO’s rates since the beginning of the Agreement are shown below in Table 8 . Table 8 – Historic Rate Adjustments Objective Confirm that EDCO’s rate adjustments that became effective July 1, 2018, 2019 and 2020 were correctly calculated. Procedures We reviewed the rate adjustments that become effective on July 1, 2018, 2019 and 2020. We reviewed them for accuracy and completeness. We confirmed the external data (e.g., CPI, PPI, disposal tip fees, etc.) on which the rate adjustments were based and ensured that EDCO followed the methodology outlined in exhibit 5A of the Agreement. Findings We found that the underlying calculations for the rate adjustments that became effective on July 1, 2018, July 1, 2019 and July 1, 2020 were accurate and in accordance with the methodology outlined in Exhibit 5A of the Agreement. July 1, 2018 July 1, 2019 July 1, 2020 4.12%3.30%2.90% Rate Adjustment Effective: A-20