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sequence of deposit record, P&R generally agreed and asserted, <br />and numeric integrity of <br />"Independent review/verification <br />permits <br />updated and included in our policy. <br />Voided transactions are <br />documented. Cash over/short <br />policy was updated and included in <br />our policy. Daily deposits were <br />improved by initiating a database <br />system which reduces the risk of <br />inadvertent errors and improved <br />efficiency. Admin facility use <br />permits are now on pre -numbered <br />carbon to improve the numeric <br />integrity of permits. <br />We tested nine transactions totaling <br />$3,100 for further review. We found <br />that all money that was receipted <br />was deposited, generally complied <br />with P&R's cash handling policy and <br />procedures, and identified <br />opportunities to further strengthen <br />internal controls. <br />✓ Approval of all voided <br />✓ Although not clearly written into <br />and waived transactions <br />policy, P&R asserted, "All waived <br />permits must receive Director <br />approval." <br />While P&R has a process for <br />checking/accounting for voids <br />during their end -of -day <br />reconciliation and documenting <br />"Request for Waiver", we <br />determined there were still gaps in <br />written policies and procedures. <br />P&R could improve internal <br />controls by addressing the approval <br />of all voided and waived <br />transactions (i.e., when/why to void <br />a transaction, who approves <br />voids/waived transactions, <br />monitoring, etc. <br />Cash Handling Follow-up Audit What We Found: Status of Implementation 14 <br />