Purpose of Audit

The purpose of our audit was to examine the Department’s cash receipts process for the period January 1, 2012 through February 27, 2014.

Background

Putnam County is composed of six towns and three villages and has a population of approximately 99,600. The County is governed by an elected nine-member County Legislature. The Department of Consumer Affairs is responsible for the registration and licensing of plumbing, electrical and home improvement contractors and for inspections of weights and measures devices.

Key Findings

• The Department has no written policies or procedures over the collection, custody and deposit of cash collections.
• County officials did not ensure that cash collected was reconciled with the collections remitted for deposit.

Key Recommendations

• Develop policies and procedures for the collection, custody and deposit of cash receipts.
• Periodically reconcile fees collected with amounts deposited.