10/21/2009
Clark County Auditor’s Office releases its annual Internal Control Receipting Review Report
Vancouver, WA — This report provides county managers with a review of internal controls surrounding receipting and handling of cash and checks in selected areas throughout the county.
In 2009, Audit Services reviewed 49 of the total 81 accounts. These reviews included unannounced cash counts and examination of internal controls and other safeguards over processing and receipting of cash and cash funds. Generally we found these funds or receipting functions to be well managed, with good internal controls in place. In addition, prior recommendations were resolved.
However, in 13 of the 49 reviews performed, we made recommendations to strengthen controls over cash handing and receipting procedures. These recommendations addressed the following areas:
• Management’s review of funds;
• Canceling receipts to prevent reuse;
• Reconciling and replenishing funds according to BARS;
• Using over/short amounts to balance fund;
• Updating custodial records;
• Securing fund and or related records;
• Developing written procedures;
• Depositing money in a timely manner; and
• Endorsing checks when they are received.
Control weaknesses identified during our reviews were all addressed by program managers.
“This is an important part of the internal audit staff’s annual work,” County Auditor Kimsey stated. “These reviews help to maintain a culture in the county of good management controls.”
The full report can be viewed at www.clark.wa.gov/auditor/financial/audreports.html or obtained by calling 397-2310, ext. 4790.
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