HomeMy WebLinkAbout1718-1 2017 Global follow-up report (FINAL 11-3-17)2017 Global Follow-up report #17/18-1 November 2017
2017 GLOBAL FOLLOW-UP REPORT
Outstanding recommendations –
Additional wage payments, Health Services, WEBCO,
Community Development, Health benefits trust, Human Resources,
Light Fleet, Law Library, Property & Facilities, Selected electronic
communications, and Solid Waste
To request this information in an alternate format, please call (541) 330-4674 or send email to David.Givans@Deschutes.org
Deschutes County,
Oregon
David Givans, CPA, CIA, CGMA
Deschutes County Internal Auditor
PO Box 6005
1300 NW Wall St, Suite 200
Bend, OR 97708-6005
(541) 330-4674
David.Givans@Deschutes.org
Audit committee members:
Lindsey Lombard, Chair - Public member
John Barnett - Public member
Tom Linhares - Public member
Daryl Parrish - Public member
Wayne Yeatman - Public member
Anthony DeBone, County Commissioner
Nancy Blankenship, County Clerk
Dan Despotopulos, Fair & Expo Director
2017 Global Follow-up report #17/18-1 November 2017
TABLE OF
CONTENTS:
1. INTRODUCTION
1.1. Background ………………………………………...………………………........ 1
1.2. Objectives & Scope ……………………………………..…………………….… 1
1.3. Methodology …………………………………………………………..….…… 1-2
2. FOLLOW-UP RESULTS ………………………………………………....….... 3-6
APPENDIX I – Updated workplan for identified outstanding recommendations
(Status as of October 2017) …….…….…….…………………......... 7-18
2017 Global Follow-up report #17/18-1 November 2017
Page 1
1. Introduction
1.1 BACKGROUND
Audit Authority:
The Deschutes County Audit Committee has suggested that follow-ups occur within nine months of the reports.
The Audit Committee’s would like to make sure departments satisfactorily address prior recommendations that
have not been completed at the time of the initial or subsequent follow-ups. This is the eighth annual global
follow-up looking back to unresolved recommendations in prior follow-ups.
1.2 OBJECTIVES and SCOPE
Objectives:
The objective was to follow-up on previously incomplete recommendations.
Scope:
This 2017 Global follow-up included reports with incomplete recommendations that did not have a follow-up
report completed in approximately a year. The audit reports in TABLE I were covered in this report. There were
forty-seven recommendations included in this follow-up (as compared to forty-three in the prior year).
Status was determined through information provided by departments from September 2017 – October 2017.
The original internal reports should be referenced for the full text of recommendations and associated
discussion. All internal audit performance reports are published on the County website at
https://www.deschutes.org/administration/page/internal-audit-reports
1.3 METHODOLOGY
The follow-up report was developed from information provided by appropriate staff in the associated
departments. In cases where recommendations have not been implemented, comments were sought for the
reasons why and the timing for addressing these. The follow-ups are, by nature, subjective. In determining the
status of recommendations that were followed up, we relied on assertions provided by those involved and did
not attempt to independently verify those assertions.
It is understandable that some of these recommendations will take more than one year to be completed.
Departments should be acknowledged for the work and commitment to address the recommendations.
2017 Global Follow-up report #17/18-1 November 2017
Page 2
TABLE I
Reports and
number of
recommendation
s included in
follow-up
{Reports
hyperlinked }
Since no substantive audit work was performed, Government Auditing Standards issued by the Comptroller
General of the United States were not followed.
Department/
Area
Original
Report #
Date
Report
Issued
Last
Follow-
up
Report
Last
Follow-up
Date
# of Original
Recommendations
#
Recommendations
in this
follow-up
% of
Original
Additional wage
payments 12/13-2 May-13 16/17-1 Nov-16 4 2 50%
Community
Development
06/07-7 Jan-08 16/17-1 Nov-16 11 1 9%
Health Benefits
Trust
12/13-11 Oct-13 16/17-1 Nov-16 7 4 57%
Health Services 04/05-6 Mar-05 16/17-1 Nov-16 52 2 4%
Health Services 13/14-3 May-14 16/17-1 Nov-16 9 1 11%
Health Services-
Webco (NEW)
15/16-4 Feb-16 16/17-2 Dec-16 18 7 39%
Human Resources 08/09-16 Jan-10 16/17-1 Nov-16 26 4 15%
Law Library (NEW) 15/16-5 May-16 16/17-4 Feb-17 6 1 17%
Light Fleet (NEW) 14/15-10 Jun-15 15/16-10 Apr-16 14 14 100%
Property & Facilities 11/12-12 Sep-12 16/17-1 Nov-16 5 1 20%
Selected electronic
communications
(NEW)
13/14-4 Aug-14 16/17-1 Nov-16 13 9 69%
Solid Waste 03/04-1 Aug-03 16/17-1 Nov-16 34 1 3%
Totals 199 47 24%
2017 Global Follow-up report #17/18-1 November 2017
Page 3
2. Follow-up Results
Figure I -
How were
recommendations
implemented?
The follow-up included forty-seven (47) recommendations made over twelve internal audit reports. The number
of recommendations followed up on was slightly up from 2016. The number of outstanding recommendations
represented twenty-four percent (24%) of the original recommendations (as compared to 22% in 2016). For
some of the reports, a couple of follow-ups have occurred. There were four new audits included in this follow-up
with thirty-one outstanding recommendations.
The follow-up indicates fifteen (15) of these outstanding recommendations (or 32%) have been completed.
Implementation is expected to take time for some recommendations, but the idea would be to have these
incomplete recommendations resolved as soon as practicable. Figure I provides a summary of the change in
status for these followed up recommendations. Thirty-two percent (32%) of the reviewed outstanding
recommendations are completed. This compares with forty-two percent (42%) in 2016.
A detailed listing of all of the recommendations followed up on and their status is included at the end of the report
in Appendix I. In interpreting the status, the County Internal Auditor may sometimes raise or lower the status
provided by the department based on the communication(s) received from the department.
Completed
32%
Planned
8%
Underway
60%
2017 Global Follow-up report #17/18-1 November 2017
Page 4
Figure II -
How were
recommendations
implemented by
department and
report?
Figure II provides a breakdown of the status of these recommendations by department and audit report.
Generally, there is a natural progression seen as “planned” implementation moves into an “underway” status and
then to “complete”.
2017 Global Follow-up report #17/18-1 November 2017
Page 5
Figure III -
How has the status
changed for
outstanding
recom-
mendations?
Figure III indicates the beginning status of recommendations coming into this follow-up and whether they have
moved from one category to another. Lack of movement does not necessarily mean that no work was
performed, but that it hasn’t moved from one category to another. Figure III was designed to identify movement
in recommendations.
2017 Global Follow-up report #17/18-1 November 2017
Page 6
TABLE II
Reports, number
of
recommendations
included in
follow-up and
percentage still
outstanding
Table II indicates for these reports 84% of the original recommendations accepted have been deemed
completed. This doesn’t include all of the reports fully completed (over this period) and not part of the global
follow-up. In 2016, the global follow-up completion rate was 87%. After the follow-up, only sixteen percent
(16%) of the original recommendations are still outstanding (see Table II).
Department/Area Original
Report #
# of Original
Recommendations
# Recommendations
in this follow-up
% of
Original
# of
Recommendations
still Outstanding
%
Outstanding
Additional wage payments 12/13-2 4 2 50% - 0%
Community Development 06/07-7 11 1 9% 1 9%
Health benefits trust 12/13-11 7 4 57% 4 57%
Health Services 04/05-6 52 2 6% - 0%
Health Services 13/14-3
9 1 100% - 0%
Health Services-Webco
(NEW) 15/16-4 18 7 39% - 0%
Human Resources 08/09-16
26 4 15% 4 15%
Law Library (NEW) 15/16-5 6 1 17% - 0%
Light Fleet (NEW) 14/15-10 14 14 100% 13 93%
Property & Facilities 11/12-12 5 1 20% 1 20%
Selected electronic
communications (NEW) 13/14-4
13 9 92% 9 69%
Solid Waste 03/04-1
34 1 3% - 0%
Totals 199 47 24% 32 16%
2017 Global Follow-up report #17/18-1 November 2017
Page 7
APPENDIX Appendix I – Updated workplan for identifed outstanding recommendations. (status as of October 2017)
Included as “completed” were statuses indicating they were complete and had some form of ongoing work; and withdrawn due to the
recommendation no longer being relevant in the current environment. Items that are not complete are grayed out.
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
1 Additional
wage
payments
12/13-2 2 It is recommended that the
Sheriff’s Office reconsider the need
for the wellness program. If a need
is determined, revisions to the
wellness program are
recommended to further the
agency’s wellness goals in their
workforce and provide outcomes
that are measurable and can be
easily documented.
Underway Completed Wellness program has been
removed from the collective
bargaining agreement.
2 Additional
wage
payments
12/13-2 3 It is recommended the Sheriff’s
Office consider adjusting the
employee association language
regarding bi-lingual pay to reflect
that subsequent testing may be
requested by a supervisor and or
language that is similar to other
County union association
agreements. If no changes are
made, Personnel should consider
implementing an annual testing
program as indicated in the union
association agreement.
Underway Completed Bilingual language has been
changed to allow Sheriff to
approve.
3 CDD 06/07-7 10 It is recommended the department
consider developing a policy on the
creation and use of reserves.
Underway Underway Policies are complete. CDD
presented a draft policy to BOCC
in May 2017. There was not strong
support. CDD was asked to return.
CDD will schedule a work session
and aim for approval to inform the
FY 18-19 budget.
Unknown
2017 Global Follow-up report #17/18-1 November 2017
Page 8
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
4 Health
Benefits
Trust
12/13-
11
1 It is recommended for
management of the Plan to
develop and implement a
consistent approach to assessing
the performance of the DOC.
Underway Underway HR staff, in cooperation with
Davidson Benefit Planning, is
working with DOC provider to
create performance reporting.
This effort requires multiple data
source inputs and HR has
reviewed sample draft report.
Aug-2018
5 Health
Benefits
Trust
12/13-
11
2 It is recommended for County
management to develop an
approach to handling Plan and
DOC staffing and oversight.
Underway Underway HR will work with County
Administration to establish an
executive oversight group for Plan
administration. This will likely
include the Plan Administrator,
Risk Manager, HR staff, and
Finance staff.
Aug-2018
6 Health
Benefits
Trust
12/13-
11
3 It is recommended for the County
to identify how to better collect
information on employee DOC
visits. It is suggested all employees
be required to indicate on their
timesheets their use of the DOC.
On hold Underway HR staff, in cooperation with
Davidson Benefit Planning, is
working with DOC provider to
create performance reporting. HR
is evaluating the pros and cons of
requiring DOC use to be recorded
on timesheets.
Aug-2018
7 Health
Benefits
Trust
12/13-
11
4 It is recommended, after adequate
time sheet information has been
collected, the County assess the
cost to the County and
departments for employee usage
of the DOC on work time and
whether they want to continue the
practice at this level.
On hold Underway Current timekeeping is inadequate
to capture the information and
lacks reporting. In anticipation of
the new time keeping system, HR
completed a survey on DOC
policies and practices in each
department. HR will use this
information, along with the
functionality of the new system to
establish a consistent time
recording practice. This, along
with the new DOC reporting will
help staff evaluate the DOC cost
and utilization.
Aug-2018
2017 Global Follow-up report #17/18-1 November 2017
Page 9
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
8 Health
Services
04/05-6 4 It is recommended the Department
consider requiring support for
information used to establish
reduced client fees. This might
include income tax returns or pay
stubs.
On hold Completed As of 4/1/2017, the Behavioral
Health Division requires proof of
income for all new and existing
clients. We have clear guidelines
on what is to be included when
considering income and what is
excluded (see attached). We also
update and follow the Federal
Poverty Guidelines, which are
released annually, in our
consideration of reduced/waived
fees. Public Health still does not
require proof of income but it is my
understanding that their primary
program (reproductive health)
CANNOT require it due to OAR
limitations. I do not know for sure
if that is accurate but that is my
understanding.
9 Health
Services
04/05-6 30 It is recommended for the
Department to develop collection
procedures identifying the extent of
collection efforts.
On hold Completed Behavioral Health has adopted
collection processes that mimic
Public Health’s. We send the
same number of statements, the
same letters, and have the same
process for accounts that exceed
120 days with no payment or
correspondence. Behavioral
Health has gone an additional step
in reviewing clients for potential
termination from care if they do not
meet medical criteria to remain in
treatment and have refused to pay
their bill.
2017 Global Follow-up report #17/18-1 November 2017
Page 10
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
10 Health
Services
13/14-3 2 It is recommended for the
department to institute sufficient
controls over services to assure
they are being captured and billed.
To the extent needed, the
department should gain a better
understanding of the extent
services being provided by
provider.
Underway Completed Ongoing controls in place:
Monitoring, auditing, and training
by SPP and supervisors.
Supervisors receive regular reports
on clinician caseloads and open
encounters to follow-up with
clinicians. New documentation
timelines went into effect in Spring
2017 (24-48hr). Documentation
procedure updated in Spring 2017.
SPP is launching new dashboards
for each BH program to more
closely monitor services provided
and give actionable data to teams
and leadership
11 Health
Services-
Webco
15/16-4 1 It is recommended for WEBCO,
with proper financial advice,
develop an approach to addressing
the weaknesses in developing
accounting information for financial
statement preparation.
Underway Completed WEBCO has been disbanded
12 Health
Services-
Webco
15/16-4 5 It is recommended that WEBCO
explore how it could accomplish
and retain all accounting and
reporting through one accounting
system.
Underway Completed WEBCO has been disbanded
13 Health
Services-
Webco
15/16-4 7 It is recommended that WEBCO
staff document their accounting
policies and procedures. These
policies and procedures should be
available to all employees and
should include, in detail, the
responsibilities of each employee.
Underway Completed WEBCO has been disbanded
2017 Global Follow-up report #17/18-1 November 2017
Page 11
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
14 Health
Services-
Webco
15/16-4 8 It is recommended that WEBCO
management develop some
segregation and oversight around
the billing, receivable and
collection function. It is
recommended for WEBCO to have
an endorsement stamp to restrict
deposit to their account.
Underway Completed WEBCO has been disbanded
15 Health
Services-
Webco
15/16-4 12 It is recommended for WEBCO in
coordination with the County
departments determine how it can
assure accountability for
purchased prepaid gift cards. This
could be through establishing
sufficient safeguards for oversight
and control of the prepaid gift cards
or discontinuing this practice.
Detailed receipts should be
obtained for all purchases made by
staff with prepaid gift cards.
Underway Completed WEBCO has been disbanded
16 Health
Services-
Webco
15/16-4 17 It is recommended that decisions
minimize the overlap of services,
seek efficiencies and minimize
overhead costs. This should
require financial forecasts be
developed for whether service
payments under a revised fee
structure and underlying resources
(fund balances) can sustain the
organization.
Underway Completed WEBCO has been disbanded
17 Health
Services-
Webco
15/16-4 19 It is recommended that WEBCO
establish distributions in their
organizational documents that
would allow distribution of excess
reserves identified.
Underway Completed WEBCO has been disbanded
2017 Global Follow-up report #17/18-1 November 2017
Page 12
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
18 Human
resources
08/09-
16
3 It is recommended for County
Legal Counsel to evaluate whether
the authorization/disclosure forms
currently being utilized comply with
FCRA.
Underway Underway HR has evaluated the background
requirements for
classifications/departments and is
reviewing our background process
and forms. HR will work with the 3
identified departments conducting
additional background reviews (as
required by their positions) to
review processes and forms. HR
will work with Risk and Legal to
ensure compliance with FCRA for
all departments
Feb-18
19 Human
resources
08/09-
16
3.1 It is recommended the County train
and work with departments to
establish meaningful procedures to
comply with the FCRA. This might
require some revision to the
current background policy (HR-3)
or personnel rules.
Underway Underway HR is evaluating current
department practices and
procedures regarding background
policy. HR continues to explore
third party service options and
opportunities to integrate with new
HR software.
Jun-18
20 Human
resources
08/09-
16
3.2 It is recommended the County
develop standardized “pre-adverse
action disclosures” and “adverse
action notices” to provide to
candidates whose applications are
denied, in whole or in part, on the
basis of information contained
within a “consumer report.”
Underway Underway HR is evaluating current
department practices and
procedures regarding background
policy. HR has updated our
process to include coordination of
disclosure to candidates when
applicable. HR continues to
explore third party service options
and opportunities to integrate with
new HR software.
Jun-18
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Page 13
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
21 Human
resources
08/09-
16
5.1 It is recommended for the County
to implement an authorization form
for a driving history record check
consistent with the spectrum of job
positions. It is recommended the
job application or authorization
form have candidates identify the
state(s) they have lived in over the
prior five years.
Underway Underway HR is evaluating current
department practices and
procedures regarding driving
specific positions. HR intends to
update job descriptions with driving
requirements as part of the
Compensation and Classification
project.
Jun-18
22 Law Library
transition
15/16-5 1 It is recommended the MOU be
updated to address the extent and
expectations of law library services
provided in print collections and
through online legal subscriptions.
These expectations should be
determined with the assistance of
the Deschutes Public Library.
Underway Completed MOU revised to better delineate
expectations for minimum resource
materials.
23 Light fleet
management
14/15-
10
1 It is recommended the County [with
the assistance of the Fleet
Manager (Road)] develop a fleet
management policy, obtain input
from County management and
departments, and secure approval
of the policy from upper
management/Board.
Underway Underway The fleet manager is in the
process of finalizing exhibits
related to specific fleet needs of
client departments.
Nov-17
24 Light fleet
management
14/15-
10
2 It is recommended the policy
guidance include associated forms
and materials anticipated to be
used to control and monitor vehicle
fleet decisions.
Underway Underway Included in final draft. Nov-17
25 Light fleet
management
14/15-
10
3 It is recommended for the County
to consider policies that support
increasing vehicle utilization.
Underway Underway Included in final draft. Nov-17
2017 Global Follow-up report #17/18-1 November 2017
Page 14
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
26 Light fleet
management
14/15-
10
4 It is recommended the County
utilize the Fleet Manager role to
better understand and develop
practices for improving vehicle
utilization.
Underway Underway Included in final draft. Nov-17
27 Light fleet
management
14/15-
10
5 It is recommended for the Road
Department to develop a system
for providing a value for transfers
of vehicles between departments.
Underway Underway Included in final draft. Nov-17
28 Light fleet
management
14/15-
10
6 It is recommended for the Road
Department to consider whether it
would be beneficial to further refine
the way it accounts for its costs.
Underway Underway To be addressed with new data,
post implementation.
Jun-19
29 Light fleet
management
14/15-
10
7 It is recommended for the County
to consider how to establish motor
pools and associated charges for
departments that use them.
Underway Underway Referenced in final draft. Nov-17
30 Light fleet
management
14/15-
10
8 It is recommended the County
consider implementing an internal
service fund approach for fleet.
Planned Planned To be evaluated, post-
implementation.
Nov-17
31 Light fleet
management
14/15-
10
9 It is recommended for the County
(and Road Department) to
establish performance measures to
assist in assessing the
effectiveness and efficiency of the
light vehicle fleet as well as fleet
services provided.
Underway Underway Included in final draft. To be
refined upon implementation of
new cost accounting software.
Nov-17
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Page 15
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
32 Light fleet
management
14/15-
10
10 It is recommended the County
institute a system to identify take
home vehicle usage and evaluate
how to comply with IRS rules.
Underway Underway To be addressed separately with
Finance
Jan-18
33 Light fleet
management
14/15-
10
11 It is recommended for the County
to take steps to inform affected
departments and employees of
potential taxable fringe benefits
resulting from take home vehicle
use.
Underway Underway Tied to #10 Jan-18
34 Light fleet
management
14/15-
10
12 It is recommended the County
establish sufficient systems to
gather information that will be
needed to evaluate, calculate and
report the income and payroll tax
for take home vehicles.
Planned Underway Tied to #10 Jan-18
35 Light fleet
management
14/15-
10
13 It is recommended for the
departments to institute
appropriate policies over provided
take home vehicles.
Underway
within
Road
Completed Complete.
36 Light fleet
management
14/15-
10
14 It is recommended the County
consider approaches to assure
policies are communicated and
implemented by departments.
Policy GA-19 should be shared
with all departments.
Planned Underway Included in final draft. Nov-17
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Page 16
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
37 Property &
Facilities
11/12-
12
4 Based on the discussions from this
year’s budget committee, it is
further recommended for the
County to consider an accounting
and budgeting process for building
usage costs to assure
transparency, equity and fairness
in costs and sufficiency to meet
debt and future repairs. The
County may also need to address
in the solution the rules under OMB
A-87 for cost allocations.
Planned Underway As part of the FY 2017-18 budget
process, the Facilities Department
completed Phase I of a facilities
assessment for long term capital
needs. The Facilities Department
will work with County
Administration to develop general
guidelines on funding for future
capital replacement needs (for
example, when Fund 142 will pay
for a capital maintenance project
versus the client department or
combination of both).
Dec-18
38 Selected
Electronic
Communicat
ions
13/14-4 1 It is recommended for the County
Clerk and County Management to
implement a records management
program for electronic public
records consistent with the State’s
requirements.
Underway Underway Draft policy ready for BOCC
approval. Will schedule by Dec
2017.
Dec-17
39 Selected
Electronic
Communicat
ions
13/14-4 3 It is recommended for the County
to complete the development of
policies and procedures over
electronic public records. These
should address the areas in the
draft policy requiring further
development as well as methods to
assess, monitor and enforce the
policies and procedures.
Underway Underway Draft policy ready for BOCC
approval. Will schedule by Dec
2017. The draft policy includes
best practices for maintaining
electronic records, but allows
departments to decide how to
maintain electronic records.
Dec-17
40 Selected
Electronic
Communicat
ions
13/14-4 4 It is recommended for current
Departmental policies to be
revisited and modified to be
consistent with the revised
Countywide policies and
procedures for electronic public
records.
Underway Planned Mar-18
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Page 17
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
41 Selected
Electronic
Communicat
ions
13/14-4 5 It is recommended the County
provide sufficient new-hire, initial
and ongoing training on County
policies and procedures regarding
public records, retention categories
and County management of public
records to adhere to County and
State requirements.
Planned Planned Mar-18
42 Selected
Electronic
Communicat
ions
13/14-4 6 It is recommended this training
apply to all County staff and non-
County staff using County systems
unless management has
developed procedures to exempt
them.
Planned Planned Discussion: training for all
employees may be an over reach.
It may be better for each
department to decide which
employees should attend training.
Mar-18
43 Selected
Electronic
Communicat
ions
13/14-4 7 It is recommended for Departments
to provide retention specific
guidance to staff for frequently
encountered areas of retention.
Underway Underway Mar-18
44 Selected
Electronic
Communicat
ions
13/14-4 9 It is recommended for IT to assist
in vetting and supporting any
electronic records management
systems contemplated.
Underway Underway IT recommends the use of the in-
house software "Laserfiche" or the
State recommend system ORMS
45 Selected
Electronic
Communicat
ions
13/14-4 11 To the extent a system is in place,
it is recommended management
develop an approach to meeting
document management objectives.
Underway Underway Mar-18
46 Selected
Electronic
Communicat
ions
13/14-4 13 It is recommended for the County
to address texts, social media,
website content and usage of
personal devices in its policy for
public records.
Underway Underway Dec-17
2017 Global Follow-up report #17/18-1 November 2017
Page 18
Count Department Audit# Rec# Recommendation Prior or
Original
Status
New
Status
New Comments New
Estimated
Date
47 Solid
Waste
03/04-1 2 Office staff should document in
writing all accounting policies and
procedures. These policies and
procedures should be available to
all employees and should detail the
responsibilities of each employee.
The procedures should emphasize
the areas of revenue and deposit
handling, monitoring, supervision
and segregation of duties.
Underway Completed Might be covered by latest report.
{END OF REPORT}