Measure D requires periodic independent audits to evaluate how surcharge funds are collected, managed, and spent. These audits include both financial and programmatic components, ensuring that Measure D revenue is being used effectively and in accordance with the purposes established by the Waste Reduction and Recycling Act.

Current Audit Cycle

At the February 13, 2025 meeting, the Recycling Board approved a contract to perform the next Measure D Five-Year Audit. This audit will include:

  • Financial audit — Review of fund collection, management, and disbursement practices
  • Programmatic audit — Evaluation of how effectively Measure D-funded programs are achieving waste reduction and recycling objectives

The audit covers activities funded through the Recycling Fund, including both member agency disbursements and countywide programs administered by the Recycling Board.

Purpose

The five-year audit serves several functions:

  • Ensure accountability and transparency in the use of voter-approved funds
  • Evaluate the effectiveness of funded programs in achieving waste reduction goals
  • Identify opportunities to improve fund management and program delivery
  • Provide findings and recommendations to the Recycling Board and the public

Recent Audit Reports

Measure D - Five-year Financial & Compliance Assessment 21/22-23/24

Crowe LLP (Crowe) conducted this first phase of the Five-year Financial and Compliance Assessment of funds raised through the Alameda County Waste Reduction and Recycling Initiative Charter Amendment (“Measure D”). This work will be conducted in two (2) phases. The Phase I portion covered the three (3) fiscal years of 2021/22, 2022/23, and 2023/24. The Phase II portion will occur in 2027 and will cover the two (2) fiscal years of 2024/25 and 2025/26.

Measure D - Five-Year Financial & Compliance and Programmatic Assessment: Fiscal Years 2016/17 to 2020/21

Crowe LLP (Crowe) conducted this Five Year Financial and Compliance Assessment and Five-Year Programmatic Assessment of funds raised through the Alameda County Waste Reduction and Recycling Initiative Charter Amendment (“Measure D”). This work was conducted in two (2) phases for the financial and compliance assessment. The Phase I portion covered the three (3) fiscal years of 2016/17, 2017/18, 2018/19. The Phase II portion covered the two (2) fiscal years of 2019/20 and 2020/21. The programmatic assessment was conducted in a single phase that covered all five (5) fiscal years of 2016/17, 2017