prw status report-cr-ch audit

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Informations

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• Langue: English

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  Office of the City Manager

INFORMATION CALENDAR October 21, 2008

To: Honorable Mayor and Members of the City Council From: Phil Kamlarz, City Manager

Submitted by: Robert Hicks, Director, Finance Department

Subject: Parks Recreation & Waterfront  Cash Receipts/Cash Handling Audit

INTRODUCTION The City Auditors Office performed a cash-handling audit in 2002 related to cash receipts and cash handling audit. The purpose of the audit was to determine if the procedures and practices for receiving, handling, and depositing cash and cash equivalents at selected Parks Recreation and Waterfront Department locations were effective and to ensure that money received was adequately safeguarded.

The Auditors audit report was submitted to Council on September 17, 2002. Finance had submitted status report to the City Council on May 22, 2007 and July 15,2003. This status report provides an update on the last two outstanding recommendations from this audit, recommendations 11.01 and 12.01. Both recommendations have now been fully implemented. The complete Parks Recreation and Waterfront Cash Receipts/Handling Audit can be found on the Citys website at: http://www.cityofberkeley.info/auditor/currentaudits.htm. CURRENT SITUATION AND ITS EFFECTS Finance and Parks Recreation and Waterfront have implemented all of the audit recommendations. This report provides details of the corrective actions taken to implement the outstanding recommendations 11.01 and 12.01:

Finding 11: Cash Handling Training Is Not Being Conducted on a Regular Basis

Recommendation 11.01: The Finance Department should re-establish and maintain a cash handling training program for cash handling staff on a Citywide basis as described in the corrective actions memorandum for City Council Information dated March 2, 1993. Training should be available quarterly, and include testing and certification of staff.

Status:Finance staff conducted two citywide cash March 24, 2008, Implemented. On handling classes. Finance-Treasury staff also provided cash handling training requested by Parks, Recreation, and Waterfronts Swim Center, and the City Managers Animal Shelter in October 2007 and February 2008, respectively. In addition, Finance is currently on schedule to offer the cash handling classes quarterly.

2180 Milvia Street, Berkeley, CA 94704●Tel: [phone]●TDD: [phone]●Fax: [phone] E-Mail:[e-mail]. Website:sum/c..aleyeebkreranagww/wi..cht:/tp

Parks Recreation & Waterfront  Cash Receipts/Cash Handling Audit

INFORMATION CALENDAR October 21, 2008 

Finding 12: Program Software Has Not Been Integrated with FUND$.

Recommendation 12.01: Develop and distribute an Administrative Regulation (A.R.) over the acquisition and/or modification of vendor software requested by City programs. The A.R. should not only promote effectiveness but should also promote efficiency and should clearly define the entire process for purchasing new software or modifying existing software. The A.R. should stipulate that:

¾All software related projects which require interface with HTE (purchase or modification) be reviewed by the FUND$ Policy Committee (the Committee).

¾Approval of the Directors of IT and Finance and the Budget Manager be obtained in writing prior to acquisition or beginning of work on a project.

¾The Committee will complete its evaluation and analysis of the Needs Analysis Report submitted by the requesting department and will provide, in writing, approval or will list other plans of action to the requesting department director within 30 days.

Status:Alternative Implemented. The City has established an approval process by a new Policy group known as the Technology Governance Group (TGG). TGG requires that the city departments submit a notice of interest (NOI) to TGG for approval prior to purchasing the software. The NOI is submitted via service request to Information Technology Department. IT Department who evaluate the software and provide approval recommendations to the governance group.  BACKGROUND

The Treasury, which is part of the Finance Department, is the recipient of all cash, checks, and credit card payments made to City departments, and has responsibility for ensuring these payments are accurately and efficiently deposited to City bank accounts. The Treasury is also responsible for ensuring these payments agree with the relevant modules of FUND$, the Citys financial system. It is also responsible for providing cash handling classes to help ensure that City cash and cash equivalents at various City department locations were adequately safeguarded and were accounted for. POSSIBLE FUTURE ACTION None at this time.

FISCAL IMPACTS OF POSSIBLE FUTURE ACTION No fiscal impacts.

CONTACT PERSON Robert Hicks, Director, Finance Department 981-7300 Rosario Riche, Revenue Development Officer, Finance Department 981-7334

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