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Condition and Cause <br /> Adjustments due to over/under meter readings, billing errors, customer leakage, outlet coupling <br /> leak, late charges, and customer credits could be made by a cashier and not detected by <br /> management. An authorized debit/credit memo was not used to reconcile adjustments. <br /> Effect of the Condition <br /> Management does not know if all adjustments to PUBS were authorized and if revenue was <br /> misappropriated. <br /> Recommendation 4 <br /> "We further recommend that the Department of Water Supply Finance and Customer Service <br /> Branch reconcile all adjustments in PUBS to an approved debit/credit memo." <br /> Department Action <br /> To meet this recommendation, adjustments are approved by a supervisor and reconciled by an <br /> accountant from source documents to the general ledger. Adjustments are logged, and variances <br /> are investigated. <br /> Debit/credit memos are no longer used for adjustments to water service accounts since DWS <br /> upgraded to the Northstar CIS system. Cashiers do not have the ability to access or post <br /> adjustments to a customer's account relating to billing errors or any other adjustments in the <br /> system. <br /> Audit Activity <br /> To verify status, we compared adjustment journals to final bill reports, corroborated with staff, and <br /> found no exceptions. <br /> Status: Resolved <br /> 11 1 Status of Recommendation <br />