Audit of City of Sacramento Solid Waste Utility (Public Financial Management, Inc., Sacramento, California)

GBB assisted Public Financial Management, Inc. (PFM) in a performance audit of the City of Sacramento Utilities Department. GBB’s assignment was the solid waste component of the Utilities Department and the focus of the audit was areas within the Department where significant cost savings and/or gains in efficiency can be achieved such that the City can contain or reduce the rates it charges customers of the Utilities Department.GBB services included meeting with the City Auditor’s office and key Utilities Department staff; field observations and associated meetings with solid waste operations personnel; analysis of operations data, contracts, plans, procedures, and relevant documents; and economic analysis of selected key elements, if any, where significant cost reduction and/or efficiency improvements can be achieved.GBB provided its findings, analyses, and recommendations to PFM for inclusion in a full report of the Utilities Department audit developed by PFM.