The input-output material balance collected by the environmental department and sometimes disclosed in an environmental statement is hardly ever consistent with the system boundaries of the accounts and cost center reports. As a consequence, the data can not be audited for consistency. It is common the for the recording of the costs and amounts of waste several different values and records can be found on one site (record of the environmental manager without the costs for
weighting, transport and rent of disposal cans, the financial account with some wrong postings and the accounts of several suppliers with additional services