The Carthage license office received a "good" rating in an audit released today by Missouri State Auditor Nicole Galloway.
Problems were noted in only two areas:
Prepayment void transactions
Prepayment void transactions occur when transactions are voided before
payment is made, such as when the customer lacks sufficient funds or the
entry has incorrect information.
DOR procedures require a documented
reason for voiding a transaction and customer acknowledgement if a new
transaction is not completed or is for a lesser amount. License office
personnel did not maintain any documentation for 3 of 12 (25 percent)
prepayment void transactions that occurred from March 11 to March 13,
2015.
License office personnel did not document the reasons for voiding
these transactions or obtain customer acknowledgment for 1 applicable
transaction.
Accounting Controls and Procedures
The license office did not always accurately record the method of payment
(cash, check, or credit card) and did not reconcile the composition of monies
received to deposits. The composition of receipts did not match the
composition of deposits for 1 deposit reviewed, including a credit card
overpayment refunded to the customer in cash.
In their responses to the auditors, the license fee office operators said they would correct these problems.
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