County employees who handle cash and other assets are generally good at following procedures intended to minimize loss but there’s still room for improvement, according to a report issued Monday by the Clark County Auditor’s Office.
The report is based on 20 reviews conducted earlier this year of cash fund accounts managed by various county departments and offices. As part of the reviews, which didn’t constitute a formal audit, staff from the auditor’s office conducted unannounced counts of cash and examinations of internal controls and other safeguards intended to make sure county money doesn’t go missing.
“We are pleased to find our employees who handle cash and assets are maintaining a safe environment that minimizes risk of loss,” said County Auditor Greg Kimsey in a prepared statement. “With nearly a hundred separate cash or asset management funds, there is plenty of risk.”
Tom Nosack, senior management analyst, said that the reviews are conducted annually to help county departments and offices identify and address any potential cash-management issues before they become more serious problems.
He said there are 90 county organizations that are periodically reviewed. The county auditor’s office focuses on county organizations deemed to be at a higher risk, meaning they may have new staff or processes or have had problems in the past.
This year’s review found that the petty cash fund for the Regional Transportation Council had no issues. Neither did an informant fund managed by the sheriff’s office.
The review did turn up issues at other county offices and departments, including District Court, public health, the auditor’s recording and marriage licensing services and others.
Issues commonly identified by the reviews included staff not following protocols or a lack of written procedures.
Nosack said that it’s not unusual for an office to have cash management issues after adopting a new practice. For instance, Nosack said the sheriff’s office began accepting cash at two different locations where citizens could pay various civil fees.
The review found its operations could be enhanced with better record keeping and staff training.
Nosack said that the reviews are an opportunity for county organizations to improve practices by learning from each other.
For instance, he said that county offices have kept better track of funds by using pre-paid cards instead of cash.
“We try to help them be consistent in best practices,” he said. “It keeps everyone on a similar level.”
