WAUPACA COUNTY
AUDIT SUB-COMMITTEE
MONDAY, JANUARY 5, 2015
10:45 A.M. – County Board Room 1068
Chair Federwitz called the meeting to order and gave the open meeting statement this meeting complies with the open meeting requirements.
Roll call: Chair Federwitz, Co. Bd. Chr. Koeppen, Supr. Craig, Supr. Neumann, Finance Director Heidi Dombrowski, Assistant Finance Director Sheri Wieters and Admin. Coordinator Mary Robbins, all present. Note no legal counsel available at this time.
Approval of Agenda. Motion: Supr. Craig moved and Supr. Neumann seconded the motion to approve the agenda. Motion carried without a negative vote.
Public Comment. Agenda items only. No one present.
Roles and Responsibilities of Committee. Heidi Dombrowski explained that the auditors are requiring that we have current and applicable policies in place for cash receipting for all departments of the county, it needs to be in place by the next scheduled preliminary audit.
This sub-committee has been created to review all policies for Waupaca County finances and to ensure that they are followed by law. Any discrepancies will need to be corrected and approval by this committee for any policies not made a part of the Financial Internal Control Policies. This committee reports back to the Finance/Human Resources Committee.
Heidi presented a Policy Implementation Schedule. The first 3 items on listed on the schedule that we need to work on immediately are as follows:
She listed 18 items; this is on file in the Clerk’s office with a copy of these minutes.
Finance Department would like to see all checks be mailed directly to P.O. Box 633 instead of to each department individually. The Treasurer’s Office would then receipt the checks in and then forward to documentation to the appropriate department.
Department of Environmental Resource Management does have a situation with having drop boxes out in the community for boat and launch stickers. We will need to address how this should be handled on a daily basis, receipting will have to be done on a day to day basis not weekly. All departments should be receipting on a daily basis and not keeping money in the drawers.
Petty Cash vs. Change Money was discussed, most departments do not need to keep petty cash on hand, and some do need change drawers. Discussion on bringing the cash boxes on first floor to the County Clerk’s office to be recounted and placed in the vault at the end of each day.
Gift card purchases was discussed for a better paper trail, we will need to include this in the policy manual. For every expenditure or cash transaction there will be a paper trail and documentation.
Heidi and Sheri will continue to work on the policy manual and have something put together for the next meeting possibly the third week in March. At this meeting we will ask Treasurer Clyde Tellock to be present.
Adjourn: Supr. Craig moved and Co. Bd. Chr. Koeppen seconded the motion to adjourn at 12:25 p.m. The motion carried without a negative vote.