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SPECIAL AUDIT



Published: Fri, June 8, 2001 @ 12:00 a.m.



SPECIAL AUDIT

Water department

The state performed a special audit of the city's water department for April 2000. Though the final audit has not been made public yet, the city outlined some "internal control weaknesses" found by the state, in a letter to office manager Richard Griffing:

Griffing did not ensure the deposit of revenues within 24 hours, as required. Deposits were made four to eight days late and increased in tardiness as the month progressed.

Griffing failed to document receipt of financial reports from cashiers.

The head cashier was responsible for accumulating all receipts from other cashiers and had authority to make changes to a ledger without required oversight or approval.

Receipts issued for miscellaneous items, such as water deposits, were not dated.

Reports including receipts from all cashiers for a day were complied one week to a month later than the date the payments were collected.

Math errors were noted on deposit slips and a shortage of cash funds, varying from 5 cents to $13,080, was found.

Miscellaneous receipts did not always appear on the revenue accounting journal or daily cashier's report prepared by the city auditor's office.

Some department cashiers cash personal checks for city employees, meaning checks and cash in these cashiers' drawers did not add up with totals on day-end reports.

At the end of the day, cashiers typed up receipt reports but did not electronically save or print out the reports.

Source: Personnel file of Richard Griffing




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