INNEXeo So Bat 8/3olaa  Nichakc Hhelman + AwikA Polhamus.  &unp  Bnika coMpeRRwymake  Appendix C- General Recordkeeping Requirements for Chief Fiscal Officers continued  Checklist for Review of Chief Fiscal Officer's Records  Determine the types of funds in use, and whether separate cash reccipts and disbursements books are maintaincd for the various funds or whether a single cash reccipts and single cash disbursements book is  maintained. The following checklist can be used for each fund maintained.  Cash Receipts  YES NO E 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?  received, payer, purpose and the amount either individually or totals referenced to R D  X D D 0 K 0 B 0  Do deposit amounts agree with cash receipt amounts? Are deposits made timely and recorded up-to-date? Last Recorded. Deposit: Date Wo/32  Amount 217-30  Isti the cash receipts journal totaled and summarized monthly?  63 D YES NO K D R 0 X D B D X D K D 3 0 4 D  Cash Disbursements  Ist the cash disbursements journal up-to-date?  Ist thel 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 (other than petty cash)? Are all checks signed by the chief fiscal officer and co-signed ifrequired? Ifchecks are signed electronically, is the signature stamp or software in the Are canceled checks or check images returned with bank statements and Are all unused checks properly controlled (blank check stock)?  custody and control oft the chieff fiscal officer?  maintained on file?  Are checks recorded up-to-date?  Last Recorded Check: # 3u8 Date u3122 Amount 220.00  Ist the cash disbursements journal totaled and summarized monthly? Are payments supported by appropriate documentation? Consider comparing a sample of disbursements with supporting documentation,  R 0 E D  Offise of thes State comptroller  26  Diyision ofl Local Government and School Accountobility    Appendix C- General Recordkeeping Requirements for Chief Fiscal Officers continued  Cash Reconciliations Are bank accounts reconciled? By Whom? KASTINE  YES NO B 0  How Often? MoJ4Ly  Who. Reviews/Verfies Them? KOAR.  Isthe bank reconciliation performed by a person whose job duties do not include A D maintaining either the cash receipts or disbursements journals or receiving or Ist the bank reconciliation performed timely after the bank statement is received? R 0  disbursing cash?  Last Bank Reconciliation for Each Bank Account  Bank Account Sewec Ba194es ICS 167D+444 TWT + hytnay Ginital Hajhwa! Swic2 b.ho12 accounting records? Receivables  Date Performed 14 20 12020 / 1  Month Ending OCT I1 1 / 1  Are reconciliations documented and available for review?  K 0  0 YES NO B 0  Does the reconciled bank balance agree with the cash balance recorded in the  Are receivable control accounts maintained?  Is there indication that the receivable control accounts are reconciled to the detail B 0  subsidiary records? Investment Records  YES NO 0 0 0 0 YES NO X 0  N/A  Is an investment record maintained? Ist the record complete and up-to-date?  Deposit Protection  Has the bank pledged adequate, eligible securities to protect deposits and investments (under the custody oft the chief fiscal officer) that exceed FDIC  insurance protection?  Division ofl Local Government: and School Accountability 27  Office of thes State Comptroller    Appendix C- General Recordkeeping Requirements for Chief Fiscal Officers continued  Indebtedness: Records  YES NO 5 D B 0 YES NO D D 0 0 D D D D YES NO B D 3 0  (This record is maintained by the clerk in certain local governments)  Isani indebtedness register maintained? Isthei register complete and up-to-date?  Property Records  NR  Are property records maintained? Are the records up-to-date?  Are all fixed assets included in the records?  Are physical inventories taken and compared to the records?  Financial Reporting  Are interim reports (budget/actual; trial balances; etc.) prepared? Are the reports distributed to the governing board and department heads?  Does total year-end recorded cash agree with that reported in the annual financial A D  report? Payrolls  YES NO X D X 0 3 D  Are payrolls certifiedapproved by the appropriate official? lawful employment contracts, or board resolutions?  Are pay rates in accordance with collective bargaining agreements and other  Isl leave time accounted for? Comments and Conclusions  KVCOTINE TOOL OJEL 3db4p.54E ADsso  MERE WA No LARSE d Avy FIPACAC Rerarliy from AMNiKA.. ANIK A50 STLL MKINS UNTIL ulaun 7U ErSuRE CRo-OJEL.    Office of thes Stote Complyoller  28  Diyision of Local Government: and School Accountability    Fhnikal iramo -  LMkAThlhaa Breehny  aan Appendix C- General  Jalray for  cfart-P/3s  hsv.a1  And fil 2.  -Lemmr)  Recordkeeping Requirements Chief Fiscal Officers continued  Checklist for Review of Chief Fiscal Officer's Records  Determine the types of funds in use, and whether separate cash receipts and disbursements books are maintaincd for the various funds or whether a single cash rcccipts and singlc cash disbursements book is  maintained. The following checklist can be used for each fund maintained.  Cash Receipts  YES NO  0  Isthe cash receipts journal up-to-date?  Isthe 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 D D  D D B 0 & 0 D D  Do deposit amounts agree with cash receipt amounts? Are deposits made timely and recorded up-to-date?  Last Recorded. Deposit: Date 14/10/22 Amount 2/7,30  Isti the cash receipts journal totaled and summarized monthly?  D 0 YES NO D D B 0 a 0 & D P 0 a D B D B 0  Cash Disbursements  Is the cash disbursements journal up-to-date?  Is 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 (other than petty cash)? Are all checks signed by the chieffiscal officer and co-signed ifi required? Ifchecks are signed electronically, is the signature stamp or software in the Are canceled checks or check images returned with bank statements and Are all unused checks properly controlled (blank check stock)?  custody and control oft the chief fiscal officer?  maintained on file?  Are checks recorded up-to-date?  Last Recorded Check: # 3/18 Date I/23Amount, 222.01  Is the cash disbursements journal totaled and summarized monthly? Are payments supported by appropriate documentation? Consider comparing a sample of disbursements with supporting documentation.  B D P D  Office of thet State Comptroller  26  Diyision ofl Local Government and School Accountability    Appendix C- General Recordkeeping Requirements for Chief Fiscal Officers continued  Cash Reconciliations Are bank accounts reconciled?  YES NO 2 D  By Whom? sec, fSupe, How Often? Aonthly  Who Reviews/Verfies Them?  Board Membics  Ist the bank reconciliation performed by a person whose job duties do not include B D maintaining either the cash receipts or disbursements journals or receiving or Ist the bank reconciliation performed timely after the bank statement is received? B D  disbursing cash?  Last Bank Reconciliation for Each Bank Account  Bank Account Sewer BeikeTes Teuit, Gencril End, HighapFa Sower Brider accounting records? Receivables  Date Performed NoV, 47h/z  Month Ending Detfa  Are reconciliations documented and available for review?  R 0 D D YES NO D D  Does the reconciled bank balance agree with the cash balance recorded in the  Are reçeivable control accounts maintained?  Ist there indication that the receivable control accounts are reconciled to the detail & D  subsidiary records? Investment Records  YES NO D D D D YES NO B D  Isa an investment record maintained? Is the record complete and up-to-date?  Deposit Protection  Has the bank pledged adequate, eligible securities to protect deposits and investments (under the custody oft the chief fiscal officer) that exceed FDIC  insurance protection?  Division OfL Local Government and School Accountability 27  Officed of thes Stoter Comptzollen    Appendix C- General Recordkeeping Requirements for Chief Fiscal Officers continued  Indebtedness Records  YES NO Ey 0 D D YES NO D D D D D D D 0 YES NO D 0 B D  (This record is maintained by the clerk in certain local governments)  Isa an indebtedness register maintained? Ist the register complete and up-to-date?  Property Records  Are property records maintained? Are the records up-to-date?  MA  Are all fixed assets included in the records?  Are physical inventories taken and compared to the records?  Financial Reporting  Are interim reports (budget/actual; trial balances; etc.) prepared? Are the reports distributed to the governing board and department heads?  Does total year-end recorded cash agree with that reported in the annual financial B D  report? Payrolls  YES NO B D B D D D  Are payrolls certifiedapproved by the appropriate official? lawful employment contracts, or board resolutions?  Are pay rates in accordance with collective bargaining agreements and other  Is leave time accounted for? Comments and Conclusions  Bay MHy  u/1/32  Office of thes Stater Compiroller  28  Division ofL Local Government and School Accountability