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The Sheriff's Office didn't appropriately account for and handle the inmate and commissary accounts. The previous Sheriff improperly transferred around $33,800 within the inmate bank account into the civil bank account. Also, the previous secretary did not periodically account for and deposit all commissary surcharges from the individual commissary bank account as needed and as a substitute issued a Examine through the inmate account totaling about $23,900 in November 2015 to evidently correct for your Beforehand unmade transfers to your commissary account. The previous Sheriff didn't critique the bank reconciliations geared up because of the secretary and neither the previous nor the current Sheriff ready monthly accountabilities to the inmate along with the commissary accounts to reconcile the bank account balances Using the superb liabilities (e.
The previous Treasurers and former President who assumed the responsibilities of Treasurer (Treasurers) didn't manage sufficient documents to account for all Enterprise funds gained and disbursed. The organization's accounting documents consisted of only a few incomplete guide Verify registers for the organization's 3 examining accounts (standard, bell jar and bingo). Also, the Treasurers didn't preserve operating hard cash balances during the guide Look at registers. Therefore, the Treasurers were being unable to organize regular lender reconciliations. The business also maintained a truck cost savings account. Nevertheless, the Treasurers didn't preserve a financial institution book or ledger to document deposits and transfers created to this account, or for that $1,160 month-to-month ladder truck financial debt payment instantly withdrawn from the account by the Company's financial institution.
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District officers didn't assert a total of $192,063 in charges for IEP-similar expert services presented to Medicaid-suitable college students in the course of the audit period. Specially, the District didn't post statements for reimbursable IEP-relevant providers offered to the 10 pupils in our sample that might have created revenue of $sixteen,000 because the District didn't attain prescriptions, the assistance suppliers didn't meet specific skills for reimbursement or maybe the assistance company did not provide the appropriate documentation for saying reimbursement.
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District officers did not usually attain the number of estimates essential by their coverage. When officers attained estimates, the supporting info wasn't always documented and retained. Even though the buys we reviewed had been for suitable District purposes and A few of these buys contained quotes, the Board did not ensure that required quantity of estimates were being normally acquired.
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