Audit Templates (Standalone)

Determine whether internal controls are in place and operating effectively to ensure:
• Cash receipts are adequately safeguarded, properly collected, recorded and deposited;
• Operating funds disbursements and Trust funds disbursements are properly authorized and recorded completely, accurately, and timely in accordance with agreements/contracts, County's Accounting Procedures, or statutory requirements;
• Trust funds are properly safeguarded (restricted access to funds, critical asset control forms, critical records, transaction processing areas, etc.)

Note: For purposes of this review, cash disbursements are defined as cash and check disbursements.