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2.
Revenue not placed in sealed deposit bags on a daily basis
.
Observation
Accounting Policies and Procedures Chapter 9.2
Business Center Receipt, Balance, and Deposit
of Cash
require that all revenue be placed in sealed deposit bags on a daily basis. During the
unannounced cash count, it was noted that five (5) locations had revenue from previous days
that was not placed in the sealed deposit bags. See Appendix B: Sealed Deposit Bags.
Recommendation
To ensure proper safeguarding of county assets, revenue should be placed in the sealed deposit
bags on a daily basis at all locations.
Management Response
Follow up discussions have occurred with the staff and management teams where current
adherence to policies and procedures were not followed.
Implemented May 8, 2017.
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U n a n n o u n c e d A u d i t o f P e t t y C a s h a n d C h a n g e F u n d s
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