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

Home

check and grand totals must agree to the totals shown on the cashier's calculator tape. 2. District Supervisor (Waimea (Kona), Controller (Hilo) or designated substitutes shall review deposit before proceeding to bank: (see Attachment I) Unlocked deposit bag with deposit ticket and calculator tape showing clearly visible totals wrapped around each tender. A separate calculator tape signed at the top by responsible Cashier needs to be submitted to District Supervisor or Controller with deposit bag. The calculator tape should contain each tender added separately and identified by batch or CR Journal and receipt numbers, then totals for each tender are added together to sum total collections, then credit card receipts total is subtracted to sum the total deposit for the day. ■ Responsible Cashier remains present while District supervisor or Controller then compares amounts on deposit ticket and the separate calculator tape showing the collection totals for each batch by tender. 3. District Supervisor (Waimea &Kona) or Controller (Hilo) initials or signs and dates separate calculator tape and returns signed calculator tape to responsible Cashier then signed calculator tape with related stubs, receipts and deposit slips attached to the Cash Receipts Journal reports when submitted to the Hilo office through inter -departmental mail via Courier Service for inclusion in the daily cash packet. 4. Deposits at the bank should be made daily to reduce the risk of loss overnight. Controller, district Supervisors and/or designated substitutes are responsible for transporting daily deposits in tact to the bank. VI. Audits: 1. Unannounced cash counts will be made by the District Supervisor or management personnel to verify contents of cash cans. 2. Periodic audits may occur to ensure procedures are being followed. VI I. Other: 1. Advise customers that all mailed payments shall be mailed to Hilo address shown on return envelope: Department of Water Supply 345 Kekuanaoa St., Ste 20 Hilo, HI 96720 DWS Cash Receipts Audit Criteria 128