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HomeMy WebLinkAbout2015 Chief Fiscal Officer's Records.pdf CHECKLIST FOR ANNUAL REVIEW OF CHIEF FISCAL OFFICER'S RECORDS 2015 Enfield has two (2) Funds; a General Fund and a Highway Fund. Financial records are kept on a Williamson software program which can sync with the New York State Comptroller's Office required reports. Cash Receipts Book YES NO Is the cash receipts records maintained up-to-date? N' Is the cash receipts record maintained in a manner to identify date received, payer,purpose and the amount (either individually or totals referenced to subsidiary receipt records, e. g. CHIPS)? s Are deposits identified? t Do deposit amounts agree with cash receipt amount? Are deposits made timely? Are deposits recorded up-to-date? Is the cash receipts book totaled and summarized at the end of each month? Cash Disbursements Book YES NO Is the cash disbursements book maintained up-to-date? Is the cash receipts record maintained in a manner to identify amount disbursed, (either individually or totals referenced to abstracts, payrolls)? Are pre-numbered checks used for all disbursements other than petty cash? A Are all checks signed by the Supervisor or the Deputy Supervisor? Ej Are canceled checks returned with bank statements and maintained on file? Are all unused checks properly controlled? Is the cash disbursement record summarized and footed? 1 r Are checks recorded up-to-date? Last recorded Check # -. ) Date — AmozT i Cash Reconciliations Are bank accounts reconciled? Is the reconciliation performed timely after the bank statements are received? n� Last Bank Reconciliation for each Bank Account: Date preformed Month Ending ' Does the reconciled bank balance agree with cash balance recorded in the accounting records? Other Concerns V Does total year end recorded cash agree with that reported in the annual financial report? Are receivable control accounts maintained? d V Is there indication that the receivable control accounts reconciled to the detail subsidiary records? Investment Records V. Is an investment record maintained? Is the record up-to-date? Indebted Records 'tV, Is an indebtedness register maintained? 'Y Is the indebtedness register complete and up-to-date? Property Records Are property records maintained? Lj Are the records up to date? 0 Are all fixed assets included in the records? Are physical inventories taken and compared to the records? Interim Financial Reports T Are interim reports prepared (budget/actual; trail balances, etc.) Are the reports distributed to the Board and Department Heads? 2 Payrolls V Are payrolls approved by Department Heads? Are pay rates in accordance with Board resolution? Is leave time accounted for? Overall Evaluation r Audit Committee Date a Alto &A�Cam . f f L •�[ CJ / j 3