This report presents the results of our review of cash handling processes at C.B. Smith Park. Our objectives were to assess the effectiveness of the internal control system for cash receipts and to determine compliance with County policies and procedures.
We reviewed a sample of cash receipts documentation for twenty-five days for fiscal year 2013 and conducted a surprise cash count during our site visit on January 11, 2014. We found the following deficiencies:
• Cash handling processes lacked adequate preventive and detective controls, which could result in theft of County funds:
o Account Clerk duties lack proper segregation;
o access to cash was not appropriately restricted or monitored;
o procedures for handling cash in the safe were not followed; and
o lack of signage instructing customers to obtain a receipt, which requires cashiers to record sales in the cash register.
• Control of passes valued at $187,300 were lacking, and
• Outdated cash handling procedures that do not reflect the RecTrac Point of Sale system implemented in 2010.
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