Human Resources Cash Handling 2019

Published December 2, 2019

The focus of this audit work was a periodic review of internal controls over revenues and handling of external customer payments.

What was found:

Overall, the department performed well in providing fiscal controls over collected revenues.

Recommendations were developed to assist the Human Resources Department comply with County policy or prudent business practices for cash handling. The audit identified the following areas for further improvement, including

• additional controls to safeguard and provide enhanced accountability for petty cash and receipts;
• methods to provide greater safekeeping of monies through to deposit;
• additional oversight procedures over billings and collection systems; and
• improving and updating policies over handling of monies.

The department may be able to eliminate their petty cash fund. It is rarely used and they have other means for handling these costs as they arise.

The department has yet to move to using more of the County Munis accounting system for receipting or for the accounting they perform for retiree health insurance premiums.

The department has two performance measures in the Fiscal Year 2020 program budget for training and the cost of the health benefits trust, but could do more to provide data on those measures and how they have been trending.

What was recommended:

Recommendations included:

• safeguarding un-deposited and petty cash monies;
• immediately endorsing all checks received;
• supervising health insurance member lists to valid subscribers;
• comparing Munis receipts to the underlying records;
• updating written procedures;
• using Munis for receipts and billing activities;
• eliminating petty cash monies; and
• adding data for their performance measures.

Recommendation update:

At the time of the 2024 update, most cash handling risks were resolved, but the department was working to use County system for receipts. The department did not make any progress during 2025.