1969-1987-FISCAL AUDITS - Laserfiche WebLink

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i Good internal control requires that the cashier's function of collection be separated from the billing function, especially where the revenue is significant. We think the Town Treasurer's Department should handle collections. While ambulance receipts weren't significant in fiscal 1983, it is an area where many Towns have experienced increasing demands for services and, thereby, significant increases in revenue. If a separation of the billing and collection functions is not adopted, we would recommend that the Fire Department report, to the Town Accountant, services billed to users at the time that such billing is committed for collection. Abatements should -also be reported when issued. These steps would provide more accountability and will decrease the risk of one department accounting for its own activities. IIS i Building Inspector Records I II The Office of Building Inspector collects cash . for issuance of building, wiring, gas and plumbing permits. The permit forms are not prenumbered. In a cash operation, internal control requires a separation of the billingif not practical , to use prenumbered and collection function or, p , permit or receipt forms which would be accounted for as they are issued. Prenumbered forms are used by other Town offices for revenue control. Use of prenumbered forms would also apply to the Office of Building Inspector. II I �Il Park and Recreation Department - Financial Records a ,1 ThePark and Recreation Department does not keep a permanent record of CyQ cash collected from beach stickers and other fees. We recommend that a permanent cash book be maintained to account for individual receipts and that the amounts so received be totaled at time of turnover of receipts to the Town Treasurer. I. 3 � � II