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Condition and Cause <br /> Surprise cash counts were not addressed in 2010 cashier procedures or performed at all cash <br /> receipting locations. Supervisors counted the daily beginning balance of the cash drawer at the <br /> Hilo Office. <br /> Effect of the Condition <br /> Monetary variances may go undetected, and management may not know if revenue was <br /> misappropriated. <br /> Recommendation 5 <br /> "We further recommend that the Department of Water Supply Customer Service Branch conduct <br /> surprise cash counts at all cash receipting locations." <br /> Department Action <br /> To meet this recommendation, supervisors developed a schedule, conducted surprise cash <br /> counts, reconciled petty cash receipts, and verified cash cans. During the pandemic, surprise <br /> cash counts were conducted via webcam. <br /> Audit Activity <br /> To verify status, we reviewed surprise cash count schedules and worksheets, corroborated with <br /> staff, and found surprise cash counts were conducted for the Hilo, Kona, and Waimea Offices. <br /> Status: Implemented <br /> Status of Recommendations 1 12 <br />