Publications: Technical Document

Cash Management and Bank Reconciliations

A recurring issue that some of our audits have found within the past few years is that some municipalities do not perform routine bank reconciliations. This technical assistance bulletin is provided to stress the importance of bank reconciliations and provide guidance for successfully completing one.


Conducting Internal Audits of Cash Collection Activities

This bulletin discusses the importance of conducting internal audits of cash collection activities and provides guidance for their successful completion. It is intended primarily for towns and villages, but could be utilized by other local governments.