Agenda Information Sheet
DEPARTMENT: Finance
DCM: Bryan Langley
Date: September 12, 2017
SUBJECT
Title
Receive a report and hold a discussion regarding a review of select City cash handling locations.
Body
BACKGROUND
The purpose of this item is to inform the Audit/Finance Committee ("Committee") that staff completed a review of select City cash handling locations ("CHLs") to identify and improve internal controls in the collection of cash, checks and debit/credit card payments. A group of seven (7) staff members from Finance and Utility Billing was assembled and assisted by an external firm, Gradient Solutions Corporation, in this initial set of reviews. The goal in utilizing an external firm was to assist staff in setting up a process that could be duplicated for future reviews of other CHLs. Additionally, the City's Internal Auditor was incorporated into this process and has provided feedback on recommendations and responses from departments. A matrix identifying staff observations, recommendations and responses from departmental management has been attached as Exhibit 1 to this agenda information sheet.
While the City currently has 33 CHLs with varying capabilities and payment volumes, only 10 were selected for this review. The City also has 5 internet payment portals for debit/credit cards and electronic checks (Library, Municipal Court, Utility Billing, Building Inspections and Parks). The number of CHLs and internet payment portals may increase or decrease based on operational needs. The 10 CHLs were selected based on management feedback, payment volumes, and level of customer interface. Below is a listing of the CHLs that were reviewed:
1. Building Inspections
2. City Jail
3. Police Warrants & Duty Desk
4. Police Records
5. Police Miscellaneous
6. Landfill/Scale House
7. Beneficial Reuse
8. North Lakes Recreation Center/Tennis Center/Golf Driving Range
9. North Branch Library
10. Animal Care & Adoption Center
Additionally, ...
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