COM 0942.000 2020-2022 - Laserfiche WebLink

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Condition and Cause When an employee (Account Clerk) is absent from work, no other employee performed the Account Clerk's job duties. Effect of the Condition Consequently, deposits were not made timely. Recommendation 10.3 "We further recommend Mass Transit ensure that when an employee is absent from work, another employee performs their duties to allow for the potential of irregularities to surface." Agency Action MTA created a matrix that provides primary, secondary, and tertiary duties, for personnel who are engaged in the cash handling and other key MTA administrative responsibilities Audit Activity To verify status, we reviewed the Accounts Clerks Tasks matrix, position description, and had follow-up discussions with the Administrator and account clerks to ensure there was appropriate backup coverage for their assigned roles. Status: Implemented Condition and Cause MTA listed the date the deposit was processed, not the actual date the deposit was made. Effect of the Condition The practice of using an alternate date makes reconciling the deposit to the Treasury receipt more difficult if the dates do not consistently match. Recommendation 10.4 "We further recommend Mass Transit staff notate the actual deposit date (not the bank process date) on the Treasury receipt." Agency Action MTA updated cash handling policies and procedures to address the actual deposit date (not the bank process date) on the Treasury receipt. Audit Activity To verify status, we tested a sample of 18 Treasury packets and compared the actual deposit date on the bank receipt to the actual deposit date on the Treasury receipt date to ensure the actual deposit dates matched. Status: Implemented Recommendation 10.5 — Not Applicable* "We further recommend Mass Transit complete Treasury receipts within two working days as required by the Department of Finance's policy." 28 1 Improve Other Cash Handling Internal Controls and Procedures