How to handle the Seperation of Duties from the remedies offered in the 2014 State Audit & the 2016 State Audit.
How is the next City Council & Mayor going to handle and create a policy for the Seperation of Duties remedy stated in the 2014 State Audit that the current Council & Mayor agreed to and was accepted by the State?
This is a big question for the next Council & Mayor! This type of oversight issues determines the credibility of the City as a whole!!!!!
Findings Related to the Financial Statements:
INTERNAL CONTROL DEFICIENCIES:
(A) Segregation of Duties – One important aspect of internal control is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. Generally, one individual has control over each of the following areas for the City:
(1) Cash – handling, reconciling and recording.
(2) Investing – recordkeeping, investing, custody of investments and reconciling earnings.
66.1A REMOVAL BY COURT. Any appointive or elective officer, except such as may be removed only by impeachment, holding any public office in the state or in any division or municipality thereof, may be removed from office by the district court for any of the following reasons: 1. For willful or habitual neglect or refusal to perform the dut
380.7 CITY CLERK.
The city clerk shall:
1. Promptly record each measure.
2. Record a statement with the measure, where applicable,
indicating whether the mayor signed, vetoed, or took no action on the
measure, and whether the measure was repassed after the mayor's veto.
The link below is the 2014 State Audit for the City of Lorimor.