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Update and Enforce Policies and Procedures <br />We recommend the Department <br />of Parks and Recreation clarify and <br />enforce internal controls in County <br />policy and procedures to ensure <br />consistency throughout the <br />department and with industry best <br />practices including but not limited <br />to: <br />• Provide clear guidance on <br />independent review and <br />monitoring procedures. <br />These procedures may <br />include: <br />✓ Perform and document <br />surprise cash counts <br />✓ Add independent <br />review/verification by <br />supervisors including <br />review of voided and <br />waived transactions, <br />adjustments to account <br />for cash over/short, daily <br />deposits, and <br />reconciliations, date <br />Written policies and procedures were <br />updated in January 2019 to address <br />independent review and monitoring. <br />We verified the following: <br />✓ Surprise cash counts are not <br />documented in written cash <br />handling policy. <br />Because P&R staff only count the <br />$100 petty cash/change fund <br />generally at the beginning of the <br />workday, we determined adequate <br />surprise cash counts were not <br />performed. <br />P&R could improve internal controls <br />by addressing and documenting <br />surprise cash counts in their written <br />cash handling policy and consider <br />developing procedures to compare <br />actual cash collected to cash <br />receipts. <br />✓ P&R updated policies and <br />procedures to include an <br />independent review/verification of <br />cash, check, and credit cards, cash <br />over/short, daily deposits, <br />reconciliations, and monitoring date <br />sequence and consecutive <br />numbering of permits, including <br />voids. <br />In Progress <br />Cash Handling Follow-up Audit What We Found: Status of Implementation 13 <br />