dy Hyprne  12/P/22  Appendix D- General Recordkeeping Requirements for Town Clerks  Adequate accounting records and effective procedures should bei in place to account for and report town clerk financial activities properly. Some basic and essential recordkeeping and reporting procedures include 1. Maintain a cashbook, which chronologically identifies all receipts and disbursements. 2. Make all disbursements by check, except as otherwise authorized by law, such as authorized petty  the following:  cash disbursements.  3. Maintain official bank accounts in designated depositories. has been collected (Town Law Section 30 [1-al).  4. Deposit all moneys received to official bank account no later than the third business day after $250 5. Perform a monthly reconciliation of cash with amount in the bank and related liabilities. 6.1 Prepare monthly reports and remit collections to the supervisor and agencies on a timely basis:  To the Town Supervisor - for fees and other moneys collected belonging to the town no later than the fifteenth day of each month following receipt (Town Law Section 27/11). To the New York State Department of Health - for marriage licerse fees' on or before the fifteenth day of each month (Domestic Relations Law Section 15[31). To the New York State Department of Agriculture and Markets - Dog Licensing Unit and County Treasurer- = for dog license fees on or before the fifth day of each month (Agriculture and Markets To the New York State Department of Environmental Conservation (DEC) - for conservation (hunting/fishing) license fees as applicable via the DEC's automated system (Environmental  Law Section 111D).  Conservation Law Section 11-0713; 61 NYCRR Section 177.4).  The town clerk of certain towns may also serve as the tax-collecting officer (see' Town Law Section 36). As collecting officer, the town clerk generally would be responsible for collecting both town real property taxes and county real property taxes that are levied within the town, A portion of the taxes collected (the amount levied by the town) is remitted to the town supervisor, and any residual amount is paid to the county treasurer (see' Town Law Section 35). Because of some unique or additional legal requirements pertaining to tax collecting officers, a separate audit checklist has been developed for this. portion of the clerk's functions.  29  Office of the Stote Comptroller    Appendix D- General Recordkeeping Requirements for Town Clerks continued  Checklist for Review of Town Clerk's Records  Cash Receipts  YES NO B 0  Ist the cash receipts journal up-to-date?  Is the cash receipts journal maintained in a manner that identifies the date subsidiary receipt records (e.g., water rents receipts register)? Are un-deposited cash: receipts safeguarded? Are duplicate deposit slips kept? Do deposit amounts agree with cash receipt amounts?  received, payer, purpose, and the amount either individually or totals referenced to B D  D D P D B D  Are deposits made timely (no later than the third business day after $2501 has been D D  collected) and recorded up-to-date?  S  Last Recorded. Deposit: Date 12/7/22 Amount 30,00  Ist the cash receipts journal totaled and summarized monthly?  B D YES NO a D D D B D B D D 0 B 0 0 0  Cash Disbursements  Ist the cash disbursements journal up-to-date?  Ist the cash disbursements journal maintained in a manner to identify amounts disbursed either individually or totals referenced to abstracts or payrolls? Are pre-numbered checks used for all disbursements made by check? Are canceled checks or check images returned with bank statements and Are all unused checks properly controlled (blank check stock)?  Are all checks signed by the town clerk?  maintained on file?  Are checks recorded up-to-date?  Last Recorded Check: s Date 12fb2imount sh,oo  Office of the State Compiroller,  30 Division ofL Local Government: and School Accountability    Appendix D - General Recordkeeping Requirements for Town Clerks continued  Cash Reconciliations Are bank accounts reconciled?  YES NO B D  By Whom? By Tomm Clarky How Ofen? Monthk  Who Reviews/Verifies Them?  Town Supucvifur  Is the bank reconciliation performed timely after the bank statement is received? a 0  Last Bank Reconciliation for Each Bank Account  Bank Account TA DEL TOwn Clrk  Date Performed 14/15 115  Month Ending Oct,31 - Out3F  Are reconciliations documented and available for review?  D D D D YES NO D YES NO  Does the reconciled bank balance agree with the cash balance recorded in the  accounting records? Deposit Protection  Has the bank pledged adequate, eligible seçurities to protect town clerk deposits B  that exceed FDIC insurançe, if appliçable?  Accountability  Isa accountability (what the town clerk owes) determined at the end of each month? a D Does the accountability amount agree with the bank reconciliation and supporting B D  records?  Are unissued licenses and permits (e.g., dog licenses) safeguarded? Are revenues from town clerk fees comparable with those of previous years?  B D D D YES NO  D D D R D  Financial Reporting  Are monthly reports and payments made timely to the supervisor? Are monthly reports andj payments made timely to other agencies? Do reported amounts on monthly reports agree with cash receipts and  disbursements books?  Dy  31  Office of the State Comptroller    Appendix D- General Recordkeeping Requirements for Town Clerks continued  Receivables  YES NO D D  (fapplicable, such as water rents) Are receivable control accounts maintained?  Ist there indication that the receivable control accounts are: reconciled to the detail D D  subsidiary records? Comments and Conclusions  Office oft the State Comptroller  32 Division  SchoolA Accountability    fhnshietpnnedy TIeEN R/sbs  Appendix D- General Recordkeeping Requirements for Town Clerks  Adequate accounting records and effective procedures should be inj place to account for and report town clerk financial activities properly. Some basic and essential recordkeeping and reporting procedures include 1.1 Maintain a cashbook, which chronologically identifies all receipts and disbursements. 2. Make all disbursements by check, except as otherwise authorized by law, such as authorized petty  the following:  cash disbursements.  3. Maintain official bank accounts in designated depositories. has been collected (Town Law Section 30 [1-a)).  4. Deposit all moneys received to official bank account no later than the third business day after $250 5. Perform a monthly reconciliation of cash with amount in the bank and related liabilities. 6.1 Prepare monthly reports and remit collections to the supervisor and agencies on a, timely basis:  To the Town Supervisor - for fees and other moneys collected belonging to the town no later than the fifteenth day of each month following receipt (Town Law Section 27/11). To the New York State Department of] Health - for marriage license fees' on or before the fifteenth day of each month (Domestic Relations Law Section 15[31). To the New York State Department of Agriculture and Markets - Dog Licensing Unit and County Treasurer- - for dog license fees on Or before the fifth day of each month (Agriculture and Markets To the New York State Department: of Environmental Conservation (DEC) - for conservation (hunting/fishing) license fees as applicable via the DEC's automated system (Enyironmental  Law Section 111D).  Conservation Law Section 11-0713; 6NYCRR Section 177.4).  The town clerk of certain towns may also serve as the tax-collecting officer: (see' Town Law Section 36). As collecting officer, the town clerk generally would be responsible for collecting both town real property taxes and county real property taxes that are levied within the town. A portion of the taxes collected (the amount levied by the town) is remitted to the town supervisor, and any residual amount is paid to the county treasurer (see' Town Law Section 35). Because of some unique or additional legal requirements pertaining to tax collecting officers, a separate audit checklist has been developed for this. portion of the clerk's functions.  Divisionof Local Goyernmentiondk School  29  Office of the Stdte Comptroller    Appendix D = General Recordkeeping Requirements for Town Clerks continued  Checklist for Review of Town Clerk's Records  Cash Receipts  YES NO B D  Ist the cash receipts journal up-to-date?  Is the cash receipts journal maintained in a manner that identifies the date subsidiary receipt records (e.g, water rents receipts register)? Are un-deposited cash receipts safeguarded? Are duplicate deposit slips kept?  received, payer, purpose, and the amount either individually or totals referenced to E D  P 0 B D B 0  Do deposit amounts agree with cash receipt amounts?  Are deposits made timely (no later than the third business day after $250 has been B 0  collected) and recorded up-to-date?  DO  Last Recorded. Deposit: Date 27/2x  AmouH30  Is the cash receipts journal totaled and summarized monthly?  R D YES NO D D D 0 E - 0 E D M D E 0 D 0  Cash Disbursements  Ist the cash disbursements journal up-to-date?  Ist the cash disbursements journal maintained in ai manner to identify amounts disbursed either individually or totals referenced to abstracts or payrolls? Are pre-numbered checks used for all disbursements made by check? Are canceled checks or check images returned with bank statements and Are all unused checks properly controlled (blank check stock)?  Are all checks signed by the town clerk?  maintained on file?  Are checks recorded up-to-date?  Last Recorded Check: # 1203  Date 1222 Amount 8519t  Office of dhe Stotes Comptroller  30  Division' ofL Local Goyernment.dnd; SchoolA Accountability:    Appendix D - General Recordkeeping Requirements for Town Clerks continued  Cash Reconciliations Are bank accounts reconciled? By Whom? Towh gerk  YES NO B 0  How Ofen?  Who  mon4hly  Reviews/Verifies Them? Mown Supensnr  Ist the bank reconciliation performed timely after the bank statement is received?  D  Last Bank Reconçiliation for Each Bank Account  Bank Account DEC Town Clerz  Date Performed 1/15/22 415/22  Month Ending 10/3122 10/3122  Are reconciliations documented and available for review?  E 0 E D YES NO  Does the reconciled bank balance agree with the cash balance recorded in the  accounting records? Deposit Protection  Has the bank pledged adequate, eligible securities to protect town clerk deposits E D  that exceed FDIC insurance, if applicable?  Accountability  YES NO  Isa accountability (what the town clerk owes) determined at the end of each month? E D Does the accountability amount agree with the bank reconciliation and supporting E 0  records?  Are unissued licenses and permits (e.g., dog licenses) safeguarded? Are revenues from town clerk fees comparable with those of! previous years?  B D B D YES NO D D D D D D  Financial Reporting  Are monthly reports and payments made timely to the supervisor? Are monthly reports and payments made timely to other agencies? DoI reported amounts on monthly reports agree with cash receipts and  disbursements books?  31  Office of the State Comptroller:    Appendix D - General Recordkeeping Requirements for Town Clerks continued  Receivables  YES NO E D  (ifapplicable, such as water rents) Are receivable control accounts maintained?  Isti there indication that the receivable control accounts are reconciled to the detail  D  subsidiary records? Comments and Conclusions  Office of! the State Comptroller  32 Division' ofLocai Goyernmentand: School Accountabillty