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County of Los Angeles – Treasurer and Tax Collectors Office

CLIENT:

County of Los Angeles – Treasurer and Tax Collectors Office

PROJECTS:

Audit of Business License Tax on Landfill Gross Receipts

PROJECT DESCRIPTIONS:

In 2010, under subcontract to Intelligent Directions Consulting, Inc., we served as technical advisors on an engagement to audit the gross receipts of the five largest landfills in Los Angeles County. All landfills in Los Angeles County are required to pay a 10% Business License Tax based on their gross receipts. This was the first time in the County’s history that this tax had been audited. Our role in this project was to develop the procedures used to audit the gross receipts of these landfills. Our work included reviewing key documents that governed the tax calculation method, developing workpaper templates, reviewing tonnage and revenue data, and reviewing draft audit reports.

Los Angeles County

Case Studies

Chula Vista, California

In 2011, we performed a solid waste fee survey for the City. We gathered information about the franchise fees, AB 939 Fees, and other solid waste-related fees charged by…

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Orange, California

In 2007, we assisted the City in performing a cost of service analysis of its sanitation service rates. Work included designing new rates for single family, multi-family…

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Vernon, California

Since 2000, we have assisted the City achieve its AB 939 diversion goals. Our work has consisted of monitoring the City’s reported tons, and preparing the…

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Tacoma, Washington

In 2013, we served as technical consultant to Raftelis Financial Consultants in support of a water/wastewater/solid waste utility rate study.

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South Gate, California

In 2004, we reviewed the revenue, expenses, and throughput for a transfer station located in the City. Assisted the City in negotiations to adjust the…

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