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Audit Objective

Determine whether Department officials established adequate controls over cash receipts and disbursements.

Key Findings

• Cash receipt and disbursement duties were not adequately segregated and mitigating controls were not implemented.
• Fundraising revenues of more than $8,400 were deposited between 26 and 59 days after collection.
• Meeting minutes did not always contain adequate information regarding bills approved for payment.

Key Recommendations

• Segregate cash receipt and disbursement duties.
• Deposit all money timely.
• Ensure that the minutes contain adequate information regarding the bills that membership approved for payment.

Department officials generally agreed with our recommendations and indicated they planned to initiate corrective action.