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AUDIT CORRECTIVE <br /> RECOMMENDATION ACTION <br /> CASH <br /> (1) ALL PERSONS WHO ARE INVOLVED IN RECORD KEEPING OR (1) CHECK SIGNING AUTHORITY AND PERSONS HANDLING CASH ARE NOW <br /> CUSTODY OF ASSETS ARE NOT COVERED BY SURETY BONDS. ADEQUATELY COVERED BY SURETY BONDS . <br /> THE FIRE CHIEF, VICE-MAYOR, AND PARKS SUPERVISOR <br /> HAVE CHECK SIGNING AUTHORITY OR HANDLE CASH AND <br /> MAIL RECEIPTS ARE BOTH OPENED AND RECORDED IN THE (2) DUE TO THE LIMITED NUMBER OF CITY PERSONNEL, IT IS DIFFICULT <br /> BOOKS OF RECORD BY THE CITY CLERK. A BETTER SEGRE- TO ACCOMPLISH A BETTER SEGREGATION OF DUTIES . HOWEVER, WHEN- <br /> GATION OF DUTIES WOULD BE ACCOMPLISHED IF THE MAIL EVER POSSIBLE, THE MAYOR WITNESSES THE OPENING OF THE MAIL <br /> WERE OPENED AND A LISTING OF RECEIPTS PREPARED AND LISTING OF RECEIPTS. <br /> BY SOMEONE OTHER THAN THE BOOKKEEPER. <br /> (3) THE KEY TO THE SAFE DEPOSIT BOX IS KEPT BY THE CITY (3) THE MAYOR NOti•T KEEPS THE SAFE DEPOSIT BOX KEY. <br /> CLERK. A BETTER SEGREGATION OF DUTIES WOULD BE TO <br /> REMOVE CUSTODY OF THE KEY TO THE LOCK BOX FROM THE <br /> PERSON WHO POSTS TRANSACTIONS TO THE BOOKS OF <br /> RECORD. <br /> (4) A CHECK PROTECTOR SHOULD BE USED TO MINIMIZE (4) A CHECK PROTECTOR IS NOW IN USE. <br /> THE POSSIBILITY OF ERRORS OR CHECK FORGERIES . <br /> (5) INTERFUND TRANSFERS WERE OCCASIONALLY MADE BY (5) NO INTERFUND TRANSFERS ARE MADE NOW. WHEN REDEEMED, CERTI- <br /> 0% DEPOSITING CERTIFICATES OF DEPOSIT DIRECTLY INTO FICATES ARE DEPOSITED INTO THE FUND IN WHICH THEY ORIGINATED. <br /> FUNDS . A BETTER ACCOUNTABILITY WOULD RESULT IF <br /> THE CERTIFICATES WERE FIRST DEPOSITED INTO THE <br /> FUND IN WHICH THEY ORIGINATED AND THEN WERE <br /> TRANSFERRED TO OTHER FUNDS BY CHECK. <br /> (6) CASH REGISTER TAPES AT THE GOLF COURSE ARE NOT (6) CASH REGISTER TAPES ARE NOW FORWARDED TO THE CITY CLERK. <br /> FORWARDED TO THE CITY CLERK. THESE TAPES <br /> SHOULD BE ATTACHED TO THE DAILY SUMMARY SHEETS <br /> AND DELIVERED TO THE CITY CLERK. <br /> (7) PETTY CASH TICKETS ARE NOT MAINTAINED. PETTY (7) PETTY CASH IS NODI RECONCILED WHEN REIMBURSED AND TICKETS <br /> CASH SHOULD BE RECONCILED MONTHLY OR WHEN RE- ARE ATTACHED. <br /> IMBURSED BY GENERAL FUNDS. TICKETS SHOULD BE <br /> COLLECTED AND ATTACHED TO THESE RECONCILIATIONS . <br /> et <br />