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✓ procedures for handling <br />cash overages and <br />shortages; <br />✓ timeliness of recording <br />revenue, reconciling <br />cash and check <br />composition, reconciling <br />revenue ledger <br />accounts; and <br />✓ fraud reporting guidance <br />Provide Training <br />We recommend the <br />Department of Parks and <br />Recreation provide on-going <br />cash handling and internal <br />controls training for all <br />employees who handle <br />revenue. <br />✓ P&R provided guidance on cash <br />short/missing/overage procedures. <br />✓ All payments are processed at the <br />end -of -day and deposited into <br />Treasury the next business day. <br />The supervisor performs monthly <br />reconciliation of permits by the 15th <br />day for the preceding month and <br />performs periodic review of <br />revenue. <br />✓ P&R stated that they are aware of <br />the fraud risk and fraud reporting <br />guidance and they are working <br />toward developing a "Management <br />Reviews and Observations Policy". <br />Some P&R employees who handle <br />revenue, attended cash handling and <br />internal controls training provided by: <br />• Department of Finance - Purchasing, <br />Internal Controls 101: A Primer, <br />August 2016 <br />• Department of Finance - Treasury, <br />Detecting Counterfeit Bills, <br />September 2017 <br />• Office of the Legislative Auditor, <br />Cash Handling Presentation, <br />September 2017 <br />• P&R Administration, Cash Handling <br />Procedures for Handling Cash, <br />Check and Credit Card Payments <br />and Detecting Counterfeit Bills, <br />Internal Control, Permits, Accounts <br />Payable and Inventory training <br />January 2019. <br />Implemented <br />Cash Handling Follow-up Audit What We Found: Status of Implementation 16 <br />