Facilities and Property Management Departments– Cash Handling 2023

Published October 18, 2023

The audit was performed as a periodic review of internal controls over cash handling of receipts. The focus of the review was on fiscal controls over handling of external customer payments and collections.

What was found:

Overall, the Facilities and Property Management departments performed well in providing fiscal controls over receipts given the limited volume of payments coming into departments. Recommendations were developed to help both departments comply with County policy and follow prudent business practices for cash handling. The following areas were identified for further improvement, including:

• Additional controls within the Facilities department accounting procedures could improve oversight over receipts.
• The Property Management department’s accounting procedures are outdated.
• The Property Management department does not have a process for when to charge filing and recording fees.

Additionally, a routine disclosure of a potential conflict of interest in a land sale prompted a review of the County’s conflict of interest policy. This policy, in contrast to Oregon State law, restricts the organization's flexibility and its ability to openly acknowledge such conflicts when they arise.

What was recommended:

• Facilities should complete documentation of its accounting procedures.
• Property Management should update its accounting procedures and document the process for charging certain fees.
• Human Resources should update its policy on conflict of interests and the disclosure procedure.

Recommendation update:

At the time of the 2024 update, Facilities and Property Management procedures had been updated but Human Resources was still working to develop countywide conflict of interest policies and procedures.