Audit Report 12/31/1956 - Laserfiche WebLink

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2. Minnesota laws pro hide. that "the board ' cr officer authorised by ]sow to audit and allow claim* shall not audit or allow the claim until the pereon dais. • i payment, 'or his agent, reduces it' to . Writing, '. • in items, and signs a declaration to _tb�;.effect*f that • such aecouant,' claim, ..or demand is just.'ar d •correet; that no part of such' account, alai,* or .;de ewil •bas been paid." - • r. In our motion we found invoices a� r:e]ipo oP paper which described the claim in vaying :••degrees of detail for :each - order . check. A large; timber. of -.them had been .made. out by a village official: rather than by the claimant, and most of .them..,were` not, signed. Only .a few of the paid claims ?. r4 made out in appropriate form and signed.' We did not find any disbursements which appeared to `be improper except for the failure to :cceipiy' -eith proper form as described above. 3. Cash receiptsby the village are not very frequent. -There should, :however, be a pr e -nw bared, form used by the official receiving auch cash to provide 'better control. An official receipt should .be prepared for any money received from any source. Lt.. Justice records were reconciled against vil].cge records, and were found to be in agreement with ` on* very minor exceptions. It is our feeling . that improvement in, accounting and cash control could. be accomplished by the dervelop ent of a uniform system of (1) issuing:pre- numbered' jam- tine receipts (2) recording fines and ; diePoeition of - cases (3) accounting for all docket pages (L) . account- ing for an pre- numbered traffic tickets We attempted to account' for traffic tickete issued but found instances 'where .'two or even. three; tickets had • the same number. There -were: some ., ticket numbers which could not be found in the dockets. This - does not necessarily mean that tickets were lost : bar: destroyed, but until a better system' of numb eying- tickets and cross- reference with docket pages : i s` developed, it will be difficult to establish adequate controls, or to express an opinion regarding the handling of fines.