My WebLink
|
Help
|
About
|
Sign Out
Home
Browse
Search
CCP 05-22-2006
ArdenHills
>
Administration
>
City Council
>
City Council Packets
>
2000-2009
>
2006
>
CCP 05-22-2006
Metadata
Thumbnails
Annotations
Entry Properties
Last modified
5/8/2007 1:21:35 PM
Creation date
11/15/2006 10:10:14 AM
Metadata
Fields
Template:
General (2)
There are no annotations on this page.
Document management portal powered by Laserfiche WebLink 9 © 1998-2015
Laserfiche.
All rights reserved.
/
184
PDF
Print
Pages to print
Enter page numbers and/or page ranges separated by commas. For example, 1,3,5-12.
After downloading, print the document using a PDF reader (e.g. Adobe Reader).
View images
View plain text
<br />. Eipdigg <br /> <br />. <br /> <br />e <br /> <br />2005-1 <br /> <br />2005-2 <br /> <br />CITY OF ARDEN ]{ILLS, MINNESOTA <br />SCHEDULE OF FINDINGS <br />DECFJ0BER 31 200 <br /> <br />Description <br /> <br />n"R"" EI <br />Segregation of Duties " , """ .' <br /> <br />Our study and evaluation disclosed that because oftlie r"" "~"" '" yoUr ffi , -e Ci" C, liunted <br />segregation of duties for a portion of2005. Good inlbrnal control contemplates an adequate segregaticf of <br />duties so that no one individual handles a transactioJtr.om:illtcep.tiondo:;completioll=Wit-h_..th~roseeutibn of a <br />former City employee for misappropriation of assets and reorganization of job responsibilities~ we believe that <br />this issue has been remedied as. of year end. <br /> <br />Management Response <br /> <br />Management recognizes the importance of this fInding and has taken steps to alleviate this deficiency in internal <br />control. As oftbe year ended December 31~ 2005~ controls are maintained to ensure that the City has proper <br />segregation of duties. <br /> <br />Declaration for Payment <br /> <br />Minnesota statute 471.38 requires that each declaration for payment be signed to the effect that such account, <br />claim., or demand is just and correct and that no part of it has been paid. 1be statute is satisfied if on the back of <br />City checks is a declaration as defined in Minnesota statute 47] .391 reading "1 declare under the penalties of <br />law that this account~ claim or demand is just and correct and that no part of it has been paid." The City did not <br />have the required statement on the back of their check in 200S. <br /> <br />Management Response <br /> <br />Management understands the fInding and has since taken steps to correct the noncompliance. <br /> <br />-57- <br />
The URL can be used to link to this page
Your browser does not support the video tag.