Laserfiche WebLink
We were unable to determine if revenue is complete. <br />In fiscal year 2014 - 2015, Hilo Main Office, Kona Permit Office and the Recreation Division, <br />issued 1,297 permits and recorded approximately $176,000 in <br />revenue from facility use permits. We initially reviewed 138 <br />transactions totaling $12,410 from July through September <br />2015 for the Hilo Main Office and the Kona Permit Office. The <br />Kona Imin facility was closed from August 3 — November 30, <br />2015 for accessibility improvements; we therefore expanded <br />our initial audit testing of the Kona facility use permits to include <br />an additional four transactions totaling $1,618 from June 2015; <br />as well as an additional five transactions totaling $2,057 from <br />Transactions should be <br />adequately reviewed and <br />monitored, so that <br />individual errors will <br />decrease. <br />the June 2015 reservation calendar. Of these transactions, most reconciled to supporting <br />documents; however, we were unable to determine if revenue was complete since: <br />• Numerous miscellaneous errors were identified, <br />• Deposits were not always made or posted timely, <br />• Pre -numbered facility use permits were not used, and <br />• Cash over/short was not recorded <br />Numerous miscellaneous errors were identified <br />Since the Clerk was the only person processing cash receipts including assigning a permit <br />number, charging a fee, recording the permit information in the daily deposit record and <br />depositing the funds, many errors were not detected. (Figure 3) <br />Cash Handling for Facility Use Permits: Audit Results 114 <br />