Engagement: Financial Audit, Development of a Rate Guide, and Performance of a Rate Review
Description of Services: IntelliWaste supported Deloitte & Touche and assisted Douglas County, Nevada, in developing a rate guide and reviewing the hauler's rate application. The County entered into a long-term franchise agreement with a private hauler and had no formal procedures for handling rate increases and profit allowances. The hauler recently constructed a new transfer station, and has requested a large rate increase and the implementation of mandatory pick-up services. We audited the hauler, reviewed the operation, analyzed the asset base, leasing policies, and cost allocation methodologies in developing a fair collection and disposal rate for County ratepayers. The final product was a comprehensive rate guide and a rate review of the application.