ࡱ> { bjbjzz T  ^^^4h\V"***$Qj<^E+")")lE+E+< Q---E+8-E+--^ZFbE'+j2hg0m1,6mbm^b**-* ****<<g-j***E+E+E+E+m********* :  To: Dallas Institute of Internal Auditors Date: October 5, 2006 Audit Report Cash Controls Your Health Care System Report Date: August 24, 2006 Distribution List: Mickey Mouse Donald Duck BACKGROUND Your Health Care System (YHCS) cashiers accept cash for services provided at each facility. On a daily basis over $50,000 is collected by cashiers at 20 different locations. SCOPE The scope of the audit includes: Cash handling processes in the cashiers office Transactions for the six month period ended June 30, 2006 OBJECTIVES AND RESULTS The audit evaluated the adequacy of controls and processes to achieve key business objectives as it related to cashiers receiving payments. Following are the business objectives and related control assessment (Satisfactory, Needs Improvement, Unsatisfactory) and a summary of good and weak controls noted in the audit. Business ObjectiveControl AssessmentSafeguard cash collectionsSatisfactoryMake timely deposits of daily collectionsNeeds ImprovementMaximize point of service collections by cashiersUnsatisfactory -Control SummaryGood ControlsWeak ControlsDaily cash receipts are stored in a locked safe in the main cash office. (Obj. 1) Keys to the cash office safe are maintained on the cashiers wrist or in a locked drawer. (Obj. 1) A bonded courier service picks of daily cash receipts everyday for the company bank. (Obj. 2) Daily cash receipts in one office are deposited weekly instead of daily. Cash on hand was minimal. (Obj. 2) Cash collection goals were below established thresholds for the last three quarters. Cash office employees were not knowledgeable of point of service procedures for attempting to collect amounts due on the date of service. (Obj. 3) There were no controls in place to ensure cashiers attempted to collected payment when services were provided. (Obj. 3)  OBSERVATIONS AND ACTION PLAN Following is a table detailing all the observations from the audit along with managements action plan to address these issues. Observation #1Risk RankingMEDIUM There were no controls in place to ensure cashiers attempted to collected payment when services were provided. Additionally, Cash collection goals were below established thresholds for the last three quarters. Cash office employees were not knowledgeable of point of service procedures for attempting to collect amounts due on the date of service. Recommendation Develop and implement procedures to educate cashiers of point of service cash collections. Document procedures in written policies and procedures and make accessible to all cash collection employees. Monitor cash collection results to identify where targeted training is necessary. Action PlanPerson ResponsibleJohn DoeEstimated Completion Date12/31/06Cash management generally agrees with Internal Audits findings. We have developed and approved policies and procedures to provide guideline for our cashiers to collect. We have begun training at each location which is scheduled to be completed by 12/31/06. We will monitor cash collection results and provided targeted training to those individuals not meeting established guidelines.         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