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