2017-02 Performance Audit Report: Cash Handling at County of Hawai'i's Department of Water Supply

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(a) Manage controls and operate the waterworks of the county and all property thereof. (b) Adopt rules and regulations, which shall have the force and effect of law relating to the management, control, operation, preservation, and protection of the waterworks of the county... County of Hawaii Department of Water Supply, Revised Cashier Procedures Accounting & Internal Control Basic Procedures (January 2010) states: CASH RECEIPTS — Cashier Procedures I. Equipment Assignment, Security, & Access: 1. Each cashier will be held responsible for an assigned and lockable "cash can," unique date paid stamp, and change fund. Each cashier will be the only person authorized to access the contents of their cash can. Sharing of cash cans between two or more cashier at the same time is prohibited. For example, during break times when there is only one designated Cashier available, a Clerk Meter Reader assisting customers should direct payment collection to the Cashier. Cash cans are to be locked at all, times when the responsible cashier is unable to monitor access to the cash can (e.g. breaks, errands, etc.). Substitute Cashiers shall access or obtain key for cash can through the District Supervisor (Waimea &Kona) or Controller (Hilo). 2. Each cashier will be assigned their own unique date paid stamp, to be used to date stamp stubs brought in or receipts prepared for over the counter collections. Cashiers should not share date paid stamps under any circumstances and will be held responsible for transactions bearing their date paid stamp. II. Security Protocols: 1. Cashiers shall ensure cash & checks on employees desks are secured if it is necessary to step away from their workstations during close out, payment posting and or preparation of deposit. 2. Access to combination safes in the District offices shall be limited to the District Supervisor, Assistant District Supervisor, and Cashiers. Safes shall be kept locked at all times. Cash cans shall be kept in the locked safe while not in use for the day. Cash cans in use during the day shall be kept in locked counter drawers while not in use. 3. Access to cashiering area should be limited only to Cashiers and Supervisor. Only Cashiers should be handling payments from customers. DWS Cash Receipts Audit Criteria 126