The Internal Audit Department has completed a follow-up audit based on the Clerk of the Circuit Court’s Audit Report of the Solid Waste Division issued on May 21, 1996 and the Follow-up Audit Report issued August 29, 1997. This follow-up consisted of reviewing corrective actions implemented by the Solid Waste Division for the areas where we provided constructive criticism and recommendations. Internal Audit did not perform tests of compliance with these newly implemented controls. We will review compliance during the next regularly scheduled audit of the Solid Waste Division to determine whether the controls are functioning effectively and efficiently in accordance with management’s designs and objectives.

Internal Audit reviewed the corrective actions implemented on the findings and recommendations included in the follow-up report and found most of the areas properly addressed by management. Internal Audit believes the controls implemented will significantly improve the accountability over the Division’s operations. The following areas, however, still require management’s attention:

Internal Audit has discussed these finding with you and your staff and it is our understanding that you agree with and are currently in the process of implementing the recommendations. Based on management’s effort to implement these audit recommendations, an additional follow-up audit will not be necessary. We would like to thank you and your staff for the attention given to the audit findings and the cooperation given to the Internal Audit staff.

RBS/RJO/MDB