Sheriff's Office Cash Handling 2022

Published November 18, 2022

The audit was performed as a periodic review of internal controls over cash handling of receipts.

What was found:

Overall, the Sheriff’s Office performed well in providing fiscal control over receipts. Recommendations were developed to assist the Sheriff’s Office comply with County policy or prudent business practices for cash handling.

The following areas were identified for further improvement within the wide range of professional public safety services at the Sheriff’s Office.

Improve the internal control system over collected monies within these divisions/units:

• Civil
• Corrections
• Records

Opportunity exists to improve deposit activities within these divisions/units:

• Business Management
• Evidence
• Records

A variety of control practices could be improved within these divisions/units:

• Business Management
• Central Oregon Drug Enforcement (CODE)
• Street Crimes Unit

What was recommended:

Recommendations included:

• strengthening the internal control system to better oversee all payment they receive;
• developing procedures to make more timely deposits; and
• implementing additional control activities through policies and procedures.

Recommendation update:

At the time of the 2025 update, staff resolved the issues identified by strengthening internal control systems, updating policies and procedures, and making timely deposits.