Finding Text
Criteria: Each month, the County Sheriff’s Office remits fees collected to the County Treasurer. Condition: During testing it was noted the County Sheriff’s Office dates the check for the last day of the month the fees were earned rather than the date the check was written. Further, it was noted some checks were written more than 2 months later than the last earned fee for that period. Effect: Without proper procedures regarding the process to remit and date checks to the treasurer, there is an increased risk for the loss, misuse, or theft of public funds. Repeat Finding: Yes Recommendation: We recommend the County create a control process for the timing and monitoring of remittances to the Treasurer’s Office. Response: The Sheriff will discuss with the administrative staff to develop policies to ensure timely and accurate remittances to the Treasurer’s office. Questioned Costs: No questioned costs were identified.