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2004 AUDIT <br /> SCHEDULE OF FINDINGS AND RECOMMENDATIONS <br /> STAFF RESPONSE TO RECOMMENDATIONS <br /> SEGREGATION OF DUTIES - Completed <br /> 1. The Clerk and Deputy Clerk are cross training in all accounting procedures. <br /> 2. Currently the Deputy Clerk does the monthly invoicing and general receipting. — <br /> The Clerk will now do the monthly invoicing and the Deputy Clerk will do <br /> the general receipting. The City Clerk will be back-up for receipting. <br /> 3. Currently the Office Assistant does the water and sewer billing and the water and <br /> sewer receipts. The Deputy Clerk will take over the water and sewer receipts. <br /> They will alternate these duties a couple of times per year for cross training <br /> purposes. <br /> 4. The Deputy Clerk will write all deposits and the Office Assistant or the City <br /> Clerk will take deposits to the bank. <br /> 5. The Deputy Clerk currently balances the check book. The Clerk will balance the <br /> check book two times per year(February and May) and during the Deputy <br /> Clerk's absence. Clerk will verify Deputy Clerk's work. <br /> 6. Currently the Deputy City Clerk does the payroll. The City Clerk will do the <br /> payroll periodically during the year. The City Clerk will also review all <br /> timesheets and sign off on Department Head timesheets. <br /> CHECK SIGNATURE AUTHORITY- Completed <br /> This was taken care of at the time the auditor's found the error. In the future we will have <br /> check signature authority concluded prior to the beginning of the new year. <br /> DISBURSEMENTS PROCEDURES - Completed <br /> All invoices are now stamped paid or canceled. <br /> EMPLOYEE EXPENSE REIMBURSEMENTS <br /> We will adopt an expense/travel policy to address the issue of submitting detailed <br /> receipts when requesting expense reimbursement. <br />