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For example, the clerk is able to add vendors, process invoices and record disbursements in the computer system.
The District Clerk's (clerk) duties are not adequately segregated because she processes all non-payroll and payroll disbursements with limited oversight.Authority officials had not established adequate procedures over solid waste and recycling charges to ensure customers were accurately charged and the corresponding amounts collected were deposited in a timely manner and intact.Although the Board adopted a cash handling procedures policy (policy) to provide guidance for employees involved in the billing and collection of solid waste and recycling charges, the policy was inadequate because it was not comprehensive and the procedures included were not always adhered to.Additionally, the clerk prepares and prints non-payroll and payroll checks, opens mail (including bank statements) and prepares bank reconciliations.We found that salaries and wages were accurately calculated and paid.However, the Business Manager did not record these absences in the employee leave records.
As a result, leave records for these employees and the recorded leave balances were inaccurate.
We compared the sign-in sheets to a list of active employees and identified 235 days when employees appeared to be absent because they did not sign in.
We compared these absences to the leave request forms provided by the Business Manager and found 22 instances when an employee did not sign in at the front desk but had properly submitted a leave request form.
However, these purchases were not always made in compliance with the District's purchasing policy.
As a result, the District did not solicit competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its purchasing policy.
In addition, 50 solid waste and recycling rates that were charged to customers during our audit period were negotiated by the Director without an independent review and Board approval.