Purpose of Audit

The purpose of our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015.

Background

Yates County, which has a population of approximately 25,300, is governed by a 14-member Board of Legislators. Budgeted appropriations for 2015 total approximately $42.8 million.

Key Findings

• The Clerk has not established written policies and procedures for cash receipts.
• Cash receipt duties are not adequately segregated.
• Employees record some cash receipts in the accounting system under a generic user name.

Key Recommendations

• Establish policies and procedures to provide assurance that cash receipts are adequately safeguarded, accounted for and deposited intact and in a timely manner.
• Ensure that duties are segregated or that the Clerk provides sufficient oversight.
• Ensure that each employee signs into the accounting system using a unique user name.