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.