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Extraído del Informe Consolidado
Esta investigación fue publicada originalmente como parte de un informe consolidado más amplio que contiene múltiples investigaciones. Consulte el PDF consolidado para ver el documento completo.
⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings 3 findings
F1
Page 44
Lack of updated policies and procedures. Although policy and procedure manuals were available to the Grand Jury, most are outdated and require management updates. The procedural manual, Cash Handling Procedures, dated April 2018, was available. After investigating, it appeared to not have been a requirement for account clerks to familiarize themselves with the manual.
F2
Page 44
Lack of internal and external training. The Grand Jury found that there was no documented formal internal or external training available to newly hired employees or management. 44
F3
Page 45
Inconsistent employee use of operational procedures. It was evident that not all employees had a concise understanding of cash handling procedures. Furthermore, account clerks' knowledge of how and why certain transactions were processed varied based on longevity and experience in the position.
Recommendations 3
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R1Page 44All outdated policies and procedures manuals should be updated by January 15th, 2021. Review policies and procedures manual annually or when significant changes are mandated.
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R2Page 45Although it is noted that the Finance Department does conduct initial on-the-job training, it is recommended that the finance manager and director create a new employee training manual. Create internal training that covers departmental updates as needed as well as internal cross training. Make external training available, if feasible, within departmental annual budget constraints.
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R3Page 45Require all employees to sign a certificate of training for cash handling procedures and other training as provided. During annual performance reviews address any updates to policies and procedures. COMMENTS Throughout the investigation, the City of Lemoore Finance Department has been proactive in identifying procedural issues within the department and making improvements. The department is commended.