This report presents the results of our review of cash handling process at Markham Park and the Target Range. Our objectives were to assess the effectiveness of over 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 Fiscal Year 2013 and conducted a surprise cash count during a site-visit in February 2014. We found the following deficiencies at Markham Park:
• Cash handling processes lacked adequate preventive and detective controls which could result in theft of County funds.
o Account Clerk and selected Target Range employees’ duties lack proper segregation;
o access to cash was not appropriately restricted or monitored;
o procedures for handling cash 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 park passes valued at $81,300 and Target Range sales agreements.
• Target Range fees not authorized by the Board of County Commissioners as required by the County’s Administrative Code.
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