Transition Audit Coroner’s Office

1. Transition AuditCoroner’s Office Presented by: John Redmond February 12, 2013

2. Transition AuditCoroner’s Office • Inspected all assets assigned to the Coroner • Verified that the Coroner’s Office maintains no cash funds • Collected the Purchasing Card from the outgoing Coroner and returned it to the City’s Purchasing Division/Finance Department

3. Transition AuditCoroner’s Office • Questions???

4. Transition AuditProbate Court Presented by: John Redmond February 12, 2013

5. Transition AuditProbate Court • Confirmed Fixed Assets assigned to the Court • Reviewed and tested cash handling policies • Verified accuracy of revenues and expenses classifications • Ensured that funds collected in excess of expenditures are remitted to the City’s General Fund each month

6. Transition AuditProbate Court • Reviewed bank account reconciliation for each month of the current fiscal year • Reviewed and analyzed Estate Trust Funds Bank Account • Recommended that dormant funds be escheated to the State of Georgia consistent with O.C.G.A. 44-12-211 and following sections

7. Transition AuditProbate Court • Recommended that future Estate Trust Funds have a separate bank account for each Estate Trust to facilitate the maintenance of account activity and the recording of interest earned and bank fees to each fund • Collected Purchasing Card from retiring Judge and returned it to the City’s Purchasing Division/Finance Department

8. Transition AuditProbate Court • The Probate Judge agreed to implement the audit recommendations • Questions???

9. Transition AuditUGA Cooperative Extension Service Presented by : John Redmond February 12, 2013

10. Transition AuditUGA Cooperative Extension Service • Confirmed Petty Cash fund held by the department • Verified that no fixed assets in excess of the capitalization policy of the City exist in the department • Obtained copy of UGA Extension Service Policies and Procedures and tested compliance

11. Transition AuditUGA Cooperative Extension Service • Determined that each program maintains a checking account, consistent with UGA policy and that each account is reconciled on a monthly basis • Examined fees and expenditures for propriety with established UGA policies and practices • Recommended closing bank account for a now defunct program and transferring funds to the Family and Consumer Science program that provides similar services • Found that one bank account (F&CS) is manually recorded and reconciled

12. Transition Audit UGA Cooperative Extension Service • Recommended that the Family and Consumer Science account be recorded in the Online Quick Books system as prescribed by UGA Policies and Procedures • Noted that UGA Policies and Procedure require each County Office to be audited on an annual basis, however, the last one performed on this office covered the years 2007 & 2008

13. Transition AuditUGA Cooperative Extension Office • Recommended that an annual audit be conducted as required by UGA Policy and Procedures • Management agreed to install the audit recommended changes • Questions???