SHERBURNE COUNTY DEPARTMENTAL QUESTIONNAIRE
DEPARTMENT: ______Recorder______COMPLETED BY:__Michelle Ashe______
PHONE #:____763-241-2919______DATE:_1-19-2010______
SHERBURNE COUNTY DEPARTMENTAL QUESTIONNAIRE
This section of the questionnaire should be completed by departments that handle financial activities/transactions for the governmental entity. The purpose of this questionnaire is to assist the auditors in obtaining an understanding of the extent of the financial activities, and the related internal accounting controls in place, in order to plan the audit. The department head should complete this questionaire.
GENERAL QUESTIONS
1. Describe the purpose and responsibilities of your department; Please attach an organization chart if you have one available (or listing of current employees): Lana Anderson, Michelle Ashe, Marlys Bolin, Wendy Butlett, Samantha Dinville, Sandra Erickson, Betty Hallbeck, Holly Menke, and Lola Reed
2. a. What are the types if items for which your department collects funds? Recording fees, issuance of certified copies of birth, death and marriage certificates, processing passports, registering notary commissions, fees for copies and certified copies of recorded documents, Processing UCC financing statements, purchase of specialized reports (mortgage, birth or death)
b. Describe the process used by your department to receipt money: The office enters the collections into the receipting system on IFS
3. a. What were your total collections for the prior year? Amount $ 668,832.50 (2008)
b. What were your total collections for the current year? Year 2009 Amount $679,631.30
c. If they changed significantly from the prior year, please indicate why:
RECEIPT & CASH CONTROLS
4. a. Do you have a change fund? If no, go to question 5. Yes XNo
b. How much is the change fund? Amount $______
c. Has it been authorized by the County Board? Yes No
If yes, please indicate the date and the number of the board resolution
that authorized the change fund: Resolution# Date
5. a. Do you have a petty cash fund? If no, go to question 6.a. Yes XNo
b. What is the amount of the petty cash fund? Amount $______
c. Has it been authorized by the County Board? Yes No
d. Please indicate the date and the number of the board resolution
that authorized the petty cash fund: Resolution#______Date______
6. a. Where are the collections held until they can be receipted and/or deposited? Collections are held in a staff member’s desk until they are turned over to the Auditor/Treasurer’s Office each afternoon. The desk drawer is locked each night.
b. What is the maximum amount of time funds are held until deposited? Two business days
7. List all the areas where county funds are deposited (for example: department checking account and/or county treasurer): All Recorders monies are given to the Auditor/Treasurer’s Dept. for depositing.
a. How frequently are funds deposited with the bank? NA
b. How frequently are funds deposited with the county treasurer? Every day
c. Who takes deposits to the bank? NA
d. Who takes deposits to the county treasurer? Samantha Dinville or other available employee
8. List all areas from which you disburse county funds (for example: department checking account and/or county auditor – accounts payable): County Auditor/Treasurer – accounts payable
a. Are invoices required prior to disbursing county funds? Yes XNo
If no, explain the documentation used to support disbursement: See attached form used to disburse funds to State agencies. Other items require an invoice. (e.g. supplies)
Who is authorized to approve the department’s disbursements? Michelle Ashe and Betty Hallbeck
c. When is the account coding of the disbursement completed?
d. Where is the account coding documented?
e. Are all goods and services received directly in the department? XYes No
9. a. How many cash drawers do you have? Number: 0 Amount: 0
10. How are your receipts accounted for? Consider the following:
a. Do you have a computerized receipting system? XYes No
The receipting system in IFS is used and receipts are systematically numbered as they are prepared.
b. Are all receipts (computerized or manual) pre-numbered? XYes No
c. Are they numbered in sequential order? XYes No
d. Are all receipts reviewed to determine if they have all
been accounted for? XYes No
e. How often are receipts reviewed to determine if they have all
been accounted for? Daily
11. If you use manual receipts:
a. Who orders the receipt books?
b. How do you issue manual receipts to your employees?
c. Who has custody of the receipts when they are being used?
d. Who has custody of the receipts that are not being used?
e. Are the manual receipts issued in sequential order? Yes No
f. Are the manual receipts reviewed to determine if they have all been
accounted for? Yes No
g. If they are reviewed, who reviews them? List names:
h. Does the person review all manual receipts or spot check them?
i. Does the person sign off indicating that receipts were reviewed? Yes No
12. List the staff members who open mail, collect cash, prepare receipts, write checks or have access to the cash drawer.
Open mail: Samantha Dinville, Lana Anderson.
Collect cash: Samantha Dinville, Betty Hallbeck, Holly Menke, Michelle Ashe, and Lola Reed.
Prepares receipts: Samantha Dinville, Betty Hallbeck, Holly Menke, Michelle Ashe, Lola Reed.
Prepares checks: NA
Access to cash drawer: NA
13. a. Are receipting errors (voids) corrected on a daily basis? XYes No
b. How do you correct voids?
A correction is made in the IFS system and a corrective receipt is issued.
14. a. Is the cash drawer balanced to receipts daily? NA Yes No
b. If not, then how often?
ACCOUNTS RECEIVABLE
15. Does your department bill for various services rendered? XYes No
a. Describe the types of services that are billed: Recording fees for certain Federal and State agencies are billed. (e.g. State Tax Liens and MnDOT plats and copies and US Dept. of Agriculture for UCC financing statements) Also issuance of certified copies of death records.
b. Is the receipting process manual or computerized? Computerized.
c. Describe the process: Normally the invoice is paid by electronic payment and the Auditor/Treasurer’s Office receipts the payment and provides us with a copy of the receipt.
16. a. Are invoices pre-numbered? (If no, go to question 18) XYes No
b. If yes, can the numbering system be overridden? Yes XNo
c. If the answer to 16. b. is yes, list individuals with authority to override pre-numbering system.
17. Identify the individuals involved in the billing process? Samantha Dinville, Betty Hallbeck, or other available employee.
18. Where are customers directed to send their payments? Sherburne County Recorder and Registrar of Titles Sherburne County Government Center
BANK ACCOUNT(S)
19. Please list the following for each bank account (checking and savings): attach additional pages if necessary.
a) Name and location of institution: NA. No checking or savings accounts.
b) Account number (s):
c) Purpose of each account:
d) The resolution number and date the County Board approved these accounts:
Resolution #______Date
e) List the names of those individuals who write checks from the checking accounts or have access to funds held in savings accounts?
20. a. Are deposit entries in the check register made daily? Yes No
b. If not, then how often?
21. Do you cash checks for employees and/or the public? Yes XNo
22. What is your department policy regarding the "over-payment" or "under-payment" of amounts? Under payments are not accepted. Minimal over-payments ($10.00 or less) are retained and deposited in “Misc. income” fund. Customers may request a refund if they have over paid.
23. a. Who processes NSF checks? Amy Rowan, Auditor/Treasurer’s office
b. Describe the NSF process:
24. a. Does your financial institution charge a
fee for handling NSF checks? Yes No
b. If yes, which account(s) are charged with these fees?
MONTH-END PROCEDURES
25. a. List the names of staff member(s) who completes month-end procedures Samantha Dinville, Michele Ashe, Betty Hallbeck.
b. Is the bank statement reconciled to the checkbook and
to your system monthly? NA Yes No
c. Who reconciles the checking/savings accounts? NA
CREDIT CARD(S)
26. a. Does your department have any credit cards? Yes XNo
If yes:
b. Indicate who is authorized to use the credit cards:
c. Is there a written policy for using credit cards?
d. Describe the types of purchases allowed with a credit card:
OPEN PURCHASE ACCOUNTS
27. a. Does your department have any open purchase accounts (store credit, i.e., charge account at local hardware store, etc...)? Yes X No
If yes:
b. Indicate who is authorized to use the open purchase account:
c. Is there a written policy for using open purchase accounts?
d. Describe the types of purchases allowed with the open purchase account:
Budgets
28. a. Does your department complete an annual budget? XYes No
If yes:
b. Describe the process:
c. Indicate how the department monitors actual expenditures to budgeted amounts: By reviewing monthly Revenues/Expenditures reports issued through the IFS system.
The information provided in this questionnaire is correct to the best of my knowledge.
______
Department Head Signature Date
(Please retain a copy of this questionnaire for future reference.)
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