SHERBURNE COUNTY DEPARTMENTAL QUESTIONNAIRE
DEPARTMENT: _Auditor/Treasurer______COMPLETED BY:__Diane Arnold, Letta W, & Loraine R____
PHONE #:__763-241-2867______DATE:__January 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 questionnaire.
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):
Tax Calculation and Distribution, Elections, Financial Reporting, Financial Statement, Payroll, Driver’s License and Miscellaneous County Issued Licenses, Accounts Payable, Inventory & Capital Asset Reporting, Receipting, Banking and Investment of County Funds.
2. a. What are the types if items for which your department collects funds?
Property Tax Collections, Licenses (liquor, beer, tobacco, auctioneer, etc.), Ditch Assessments, Tax and Assessment Information, Escrow and Tax Data, Tax Search, Mortgage Registration Tax, Deed Tax, Driver’s License
b. Describe the process used by your department to receipt money:
Money is receipted daily, balanced and deposited in the bank at the end of the day.
3. a. What were your total collections for the prior year? Amount $ 155,937
b. What were your total collections for the current year? Year 2009 Amount $ 173,174
c. If they changed significantly from the prior year, please indicate why: N/A
RECEIPT & CASH CONTROLS
4. a. Do you have a change fund? If no, go to question 5. Yes No
b. How much is the change fund? Amount ___ $ 1,000.00 + $ 100 in Drivers License_____
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
Probably 1970’s or 1980’s, actual date unknown
County License Bureau approved Res. #61097-AD-455, 6/10/1997
5. a. Do you have a petty cash fund? If no, go to question 6.a. Yes No
b. What is the amount of the petty cash fund? Amount $_5.00 Driver’s License
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______
Driver’s License: 7/15/1997 $50.00 then increased on 9/19/2000 to $100.00. 10/10/2008 Department
reduced amount to $5.00 for better accounting practices and internal control monitoring.
Auditor/Treasurer’s: 9/22/2008 Department did away with this petty cash fund of $50.00.
6. a. Where are the collections held until they can be receipted and/or deposited?
Receipts and checks are held in a lockable drawer until the end of the day, then deposited.
If held overnight, they are put in a safe.
b. What is the maximum amount of time funds are held until deposited?
One day.
7. List all the areas where county funds are deposited (for example: department checking account and/or county treasurer):
County Auditor/Treasurer
Bank of Elk River
First National Bank
US Bank/MAGIC
Klein Bank
a. How frequently are funds deposited with the bank?
Daily
b. How frequently are funds deposited with the county treasurer?
Daily
c. Who takes deposits to the bank?
Finance Officer, Cash Management Accountant, Auditor/Treasurer, Chief Deputy Auditor/Treasurer
d. Who takes deposits to the county treasurer?
Staff who are receipting.
8. List all areas from which you disburse county funds (for example: department checking account and/or county auditor – accounts payable):
Auditor/Treasurer: Accounts Payable
a. Are invoices required prior to disbursing county funds? Yes No
If no, explain the documentation used to support disbursement:
b. Who is authorized to approve the department’s disbursements?
Auditor/Treasurer, Chief Deputy Auditor/Treasurer
c. When is the account coding of the disbursement completed?
At the time the claim is processed by Accounts Payable
d. Where is the account coding documented?
On the claim form and also on reports generated when claims are paid
e. Are all goods and services received directly in the department? Yes No
9. a. How many cash drawers do you have? Number: 2 Amount: $1,000.00 Property Tax
Amount: _$100.00 Drivers License
10. How are your receipts accounted for? Consider the following:
a. Do you have a computerized receipting system? Yes No
b. Are all receipts (computerized or manual) pre-numbered? Yes No
c. Are they numbered in sequential order? Yes No
d. Are all receipts reviewed to determine if they have all
been accounted for? Yes No
e. How often are receipts reviewed to determine if they have all
been accounted for? Daily
11. If you use manual receipts: N/A
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: Linda, Kris, Diane A., Letta
Collect cash: Connie Q, Connie D, Amy, Dana, Sue, Loraine, Carol, Arlene, Bev, Susan, Kris, Linda, Letta
Prepares receipts: Connie Q, Connie D, Amy, Dana, Sue, Carol, Arlene, Bev, Susan, Linda, Kris, Letta
Prepares checks: Payroll – Kristi, Carmen
Vouchers – Diane P, Kris
Access to cash drawer: Connie Q, Connie D, Amy, Dana, Sue, Loraine, Carol
Drivers License – Bev, Arlene, Susan, Letta (backup), Linda (backup)
13. a. Are receipting errors (voids) corrected on a daily basis? Yes No
b. How do you correct voids?
If a receipt needs to be corrected before balancing, it is corrected in the receipting program.
After balancing, the correction is made in IFS, not the receipting program.
14. a. Is the cash drawer balanced to receipts daily? Yes No
b. If not, then how often?
ACCOUNTS RECEIVABLE
15. Does your department bill for various services rendered? Yes No
a. Describe the types of services that are billed:
Property Tax Information, Financial Reporting, Ditch Inspector Reports, Licenses (liquor, beer, etc.),
Forfeited Land Sale Contracts, Share of Election Costs, State Court Admin Payroll, Retiree Premiums
b. Is the receipting process manual or computerized?
Computerized
c. Describe the process:
Payment is received and a receipt is generated in the MCIS receipting system. Fund totals daily
entered into Treasurer’s Financial System and also transferred into IFS.
16. a. Are invoices pre-numbered? (If no, go to question 18) Yes No
b. If yes, can the numbering system be overridden? Yes No
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?
Sue, Kris, Letta, Amy, Kristi, Carmen
18. Where are customers directed to send their payments?
Auditor/Treasurer, Sherburne County
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:
See attachment for Questions 19 & 20.
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
See attachment for Questions 19 & 20.
b. If not, then how often?
21. Do you cash checks for employees and/or the public? Yes No
22. What is your department policy regarding the "over-payment" or "under-payment" of amounts?
Property tax overpayments will be receipted in full and a claim processed for refund for any excess dollars.
Checks in excess of $1.00 over amount owed for mortgage registration and state deed taxes will be rejected.
Drivers License accepts payment for amount of license fee only.
23. a. Who processes NSF checks?
Loraine, Financial Officer, and Amy, Cash Management Accountant
b. Describe the NSF process:
A phone call is made or a letter is written to the person who wrote the check. If the matter is not taken
care of, the receipt is cancelled. For a driver’s license check, it is paid out of the county share of driver’s
license fees.
24. a. Does your financial institution charge a
fee for handling NSF checks? Yes No
c. If yes, which account(s) are charged with these fees?
MONTH-END PROCEDURES
24. a. List the names of staff member(s) who completes month-end procedures:
Heather, Connie Q, Amy, Loraine
b. Is the bank statement reconciled to the checkbook and
to your system monthly? Yes No
c. Who reconciles the checking/savings accounts?
Connie Q – Bank of Elk River and Payroll
Amy – US Bank, First National Bank of Elk River, and Klein Bank
CREDIT CARD(S)
26. a. Does your department have any credit cards? Yes No
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 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? Yes No
If yes:
c. Describe the process:
Determine what will be needed for supplies, equipment and personnel.
Estimate amount of revenues expected.
Submit to the County Administrator for approval by the County Board (follow Budget Policy).
d. Indicate how the department monitors actual expenditures to budgeted amounts:
Each claim is approved before being paid.
Each month an account activity is reviewed for correct accounts and percent of budget used.
Account Activity reports are received at least quarterly showing every expenditure under each budget
line item.
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.)
Attachment for General Questions, 1.:
January 16, 2009
Staff of Auditor/Treasurer’s Office
Diane Arnold – Auditor/Treasurer
Letta W – Chief Deputy Auditor/Treasurer – Supervise, coordinate office tasks, provide training, assist and back up staff when needed.
Bev J – Driver’s License Division – Process applications, collect fees, balance. Order office supplies. Scan documents for retention.
Arlene S – Driver’s License Division – Process applications, collect fees, balance. Order office supplies. Scan documents for retention.
Susan L – Driver’s License Division – Process applications, collect fees, balance. Order office supplies. Scan documents for retention.
Kristi K – Process payroll, issue checks, balance funds, produce quarterly/annual payroll reports and W-2’s.
Carmen S – Process payroll, issue checks, balance funds, produce quarterly/annual payroll reports and W-2’s.
Steve K – Manage Voter Registration and Elections. Assist with other functions of the office as needed.
Heather L – Fiscal Analyst, Review disbursement and receipt accounts, balance funds, prepare financial statement. Transfer miscellaneous receipts to the IFS System and balance.
Diane P – Accounts Payable – Review and code claims for payment. Balance batch and run checks and reports, 1099’s
Kris E – Receipt miscellaneous collections from our office and other departments in the county, also ACH Payments. Assist Fiscal Analyst with month end. Backup for accounts payable. OK House invoicing, accounting and monthly reports.
Linda H – Inventory and Capital Asset reporting, scanning documents for retention and also for storage. Renewal of licenses, liquor, tobacco, beer, etc Assist with receipting. Maintain records and bill for subscriptions to the Beacon site, backup to issuing licenses and OK House billing and records
Loraine R – Finance Officer – Manage investments and bank accounts, prepare and enter JE’s, monthly reports for County Board, supervise daily cash management, deliver daily deposits to banks.
Amy R – Cash Management Accountant – Maintain cash book for the county, delinquent mobile home collections, transfer and balance disbursement batches in the Treasurer’s Financial System. Balance checking account for US Bank and First National Bank with Treasurer’s Financial System, prepare JE’s.
Sue R – Manage the property tax division. Tax calculation, collection, settlements. Prepare reports to State, School Districts and Bond Consultants.
Connie Q – Manages escrow accounts for tax payments, enter fund totals into Treasurer’s Financial System and balance. Verify and mail out vouchers and Payroll. Balance checking account for Bank of Elk River with Treasurer’s Financial System.
Carol S – Process mortgages, receipt mortgage registration tax. Balance receipts and cash drawer at the end of the day. Prepare deposit. Receipt tax collections.
Connie D – (1/2 time position) – Receipt tax payments, balance receipts and cash drawer at the end of the day. Prepare deposit. Send out tax statements to new property owners.
Dana B – Process land transfers, verify legal descriptions, enter in transfer book, 350’ radius and Green Acres calculations. Assist with daily balancing.
Attachment for Bank Accounts, 19.a-.e and 20.a-.b
19 a. The Bank of Elk River 19 a. The Bank of Elk River
630 Main Street 630 Main Street
Elk River, Mn 55330 Elk River, MN 55330
b. Select Account 17646 b. Checking 20300
c. Employee Flex Account c. Business Checking
d. Consent #d, 6/21/05 d. Consent #d, 6/21/05
Opened 1/1/1987
e. Diane Arnold, Loraine Rupp e. Diane Arnold, Loraine Rupp
20 a. No 20 a. Yes
b. Each payroll b. N/A
19 a. First National Bank of Elk River 19 a. First National Bank of Elk River