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Reconciliation of Utility Billings, Collection and Delinquent Accounts in the (Internal Contol Deffiencies: Section D) of the 2014 State Audit for the City of Lorimor
Submitted by Dennis Orwan(873)
(D) Reconciliation of Utility Billings, Collections and Delinquent Accounts – Utility billings, collections and delinquent accounts were not reconciled throughout the year. In addition, the City does not have a written policy pertaining to write-offs of delinquent utility accounts or in assessing late fees. Also, adjustments to accounts were not approved or supported. Pre-numbered receipts are not issued for all utility collections not accompanied by a prenumbered utility stub.
