Marion County, Commercial Solid Waste Franchise Audit
Table 9. Reporting Period
Quarter 1 Quarter 2 Quarter 3 Quarter 4 Totals
Commercial Franchise Fees, Hewitt, FY 05/06 Adjusted Gross Adjusted Receipts By SCS Franchise Fees By SCS 76,085.33 81,789.40 76,212.69 79,661.95 $313,749.37
7,608.53 8,178.94 7,621.27 7,966.20 $31,374.94
Commercial Franchise Fees Paid By Firm to County 4,162.50 4,752.50 3,545.00 3,461.50 $15,921.50
Difference in Franchise Fees Owed By Firm to County 3,446.03 3,456.44 4,076.27 4,504.70 15,483.44
Job Site Services, Inc. Job Site Services, Inc. (“Job Site”) is a construction and demolition hauling firm providing rolloff collection services primarily homebuilders in Citrus, Lake, Marion and Sumter Counties. The firm also provides portable toilets for construction sites and special events. The firm received its Marion County C&D collection franchise near in end of the FY05/06 reporting period on July 5, 2006. SCS interviewed the company’s sales representative, Mr. Buddy Fowler and staff accountants to review Job Site operations, discuss business practices, and receive an overview of the company’s customer and billing records in unincorporated Marion County for the reporting period. Our review of the customer records provided (cash reconciliation report) and comparisons with Job Site’s quarterly reports, which had been submitted to the County for the reporting period, indicated that the firm had overpaid franchise fees to the County in the last quarter of FY05/06. We noted this obvious billing error in verbal conversations with the firm’s accounting staff. Table 10 is a summary of these adjustments. As shown, SCS is of the opinion that the County’s records should show this adjustment. It is our understanding that this adjustment has been made on Job Site’s first quarterly report for FY06/07 (October-December, 2006). Table 10. Commercial Franchise Fees, Job Site Services, Inc., FY 05/06 Reporting Period
Quarter 3 Quarter 4 Totals
Adjusted Adjusted Gross Receipts By SCS Franchise Fees By SCS 29,695.80 58,542.93 $88,238.73
2,969.58 5,854.29 $8,823.87
Commercial Franchise Fees Paid By Firm to County 2,969.58 9,371.64 $12,341.22
Difference in Franchise Fees Owed By Firm to County 0.00 (3,517.35) (3,517.35)
Lyons Hoe Excavating, Inc. Lyons Hoe Excavating (“Lyons”) is a construction firm, which is based in Hillsborough County, Florida, specializing in providing roll-off collection services to other construction firms. While it currently holds a C&D franchise in Marion County, interviews with representatives of the firm indicates that it has not done any business in the County since obtaining its franchise. It should 15