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Palm beach country, Florida note to the financial statement September 30, 2008_part10

Thư Ký & Kiểm soát viên Palm Beach County, Florida Phụ lục A - Các khuyến nghị năm hiện tại để cải thiện quản lý tài chính, thủ tục kế toán và hiệu quả kiểm soát nội bộ: Tiền mặt có thể được understated do chiếm đoạt tiền do thủ quỹ, không được phát hiện trong quá trình xem xét và hòa giải | Clerk Comptroller Palm Beach County Florida Appendix A - Current Year Recommendations to Improve Financial Management Accounting Procedures and Internal Controls Effect Cash could be understated due to misappropriation by cashiers which is not detected in the review and reconciliation process. Recommendation We recommend that the cashier closeout forms be completed on the same day that activity took place and that the control procedure which requires two 2 signatures be applied in all situations as stated in the cash receipt procedures. Management s Response Management concurs with the auditor s recommendation. However it is not feasible to implement the recommendation that cashier closeout forms be completed on the same day that activity took place due to operating hours and employee work schedules. Controls are in place to ensure the safekeeping of the cash until the cashier cash counts may be completed. These controls are contained in the Clerk s Cash Handling Procedures and include securing cash drawers in the department s dual lock safe under the custodianship of noncashiering staff. The Clerk s cashing handling procedures require dual signatures on the daily cashier closeout report. Clerk s Accounting will send to Directors Managers Supervisors and Closeout cashiers a reminder of this procedure. These reports will be reviewed as received and for those that do not have the required two signatures Accounting will request completed documentation from the department. 08-5 Disposition of Unclaimed Property Criteria Florida Statute 717.113 requires that all intangible property held for the owner by any court government or governmental subdivision or agency that has not been claimed by the owner for more than one 1 year after payable or distributable is presumed unclaimed. Per Florida State Statute 717.117 3 unclaimed intangible property must be reported to the State by May 1st of each year. Condition We noted in some of the Clerk s bank accounts there were .