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I i; <br />\z <br />n <br />Pi <br />^4 <br />I <br />i t <br />Pi <br />M <br />M <br />la <br />M <br />s la <br />I» <br />I } <br />ii <br />It thcwld be uakntcMMi thai my haenul control tysten can be svsccfitible to ciraimveinioii, co U usk ^i. <br />or error* h » abo obvious that the capability and iatefrity of the key per*o«*l lesponsible for the <br />accounting hi ptay* a maior role in the inienial control system A syswn i>f imemal <br />rol shaiW be fcvieawl periodicaUy to assure internal cooirob are being inaiBiained and also to search <br />for further improvements <br />Gci«AAL C ash R eceipts <br />ne r«« «>'•«««• w Il« Ci<> «■« ll* fbnn <4 dwb Of wire BiMfcn <br />lh» the io«. CMi«y.-id Tlie «« of Uwe fcw l« ht»e »“•«**» <br />■like it unlikely that they would be overlooked or <br />are thoroughly tested through the audit confirraaiioo process <br />d without the City’s knowledge. Abo, these <br />*•1X1 <br />TV Mttller-Id ««»ll»eo<B leeeijpis collecied b, mail Of over U« cwuilet itv <br />coMrob. Wc sugftst the following basic procedures be followed. <br />Cerh leceifis received by nuit »•»•« be picked wp i« the pott •'•Hce. and should then be delivered to <br />llie»l*iiaisltalivesupponsuffelCilyH.O T1*»dmiiil8»aiivesoppofifUfl should code sad eiueriiito <br />the cash repisler ell mailed and over die couiuer receipts under $30,000 Any receipo over $30,000 <br />should be delivered to the finance director, who will inspect them, code them, and give them to the <br />adminbtrative support staff to enter into the cash register. <br />Utility receipts are to be delivered to the assistant finance direclot, who will prepare a list of bolh the <br />checks and remitiance stubs. Once the totals on these lists balance, the remittance stubs should he <br />delivered lo the senior accouming clerk. The senior accouming clerk will enter milily receipts mio the <br />-2- <br />i ! <br />i I <br />i <br />«I <br />a <br />■•a