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1、INTERNALAUDITREPORTStocktonCityCouncilMayorGaryA.PodestoVice-MayorGloriaC.NomuraCouncilMembersSteveBestolaridesRichardF.Nickerson,MDLeslieBarancoMartinFrank“Larry”RuhstallerGaryS.GiovanettiCityAuditorF.MichaelTaylorOFFICEOFTHECITYAUDITORAuditReportSYSTEMEVALUATION:GOLFCOURSECASHRECEIPTSMay2
2、004Stockton,CaliforniaMay18,2004StocktonCityCouncilAUDITSUMMARY–SYSTEMEVALUATION:GOLFCOURSECASHRECEIPTSInaccordancewithour2002-2003auditplan,wehavecompletedanauditofGolfCourseCashReceipts.OurauditwasconductedinaccordancewithGenerallyAcceptedGovernmentAuditingStandards.Theobjectiveofourworkw
3、astodeterminewhethertheCity’sgolfcoursecashhandlingpracticeswereinaccordancewiththeCity’spoliciesandprocedures,andeffectiveinassuringthatgolfcoursecashreceiptswereadequatelyprotected.Inaddition,weexaminedcurrentpracticesinvolvingcashhandlingoperationsateachgolfcoursetoassesswhethertheCity’s
4、assetswereproperlysafeguarded.Theresultsofourauditwerecommunicatedtomanagement.Ourconclusionswerebasedonconditionsnotedduringtheexaminationofgolfcourseoperations,interviewswithCitystaff,andreviewofselectedtransactions.Weconcludethatseriousweaknessesexistedinthewaygolfcoursetransactionsandfu
5、ndswerehandled,recordedanddeposited.Becauseoftheseweaknesses,webelievetheCityhasexperiencedfinanciallosses.ParksandRecreationhastakensignificantstepsinaddressingtheweaknessesnoted.Conditionsstillneedingattentioninclude;oversightofmoneyhandling,controlovergiftcertificatesandgolfpasses,inadeq
6、uatechainofcustodyovercash,noncompliancewithCouncilfeeschedule,inadequatesafeguardingofcash,ineffectiveuseofsurveillanceequipment,failuretoobtaincashhandlingtrainingforemployees,andlackofwrittenpoliciesandprocedures.Wereportedtheaboveconditionstomanagementandwillperformfollow-upprocedureson
7、implementationofmanagement’scorrectiveactionplans.Althoughsomelosseshavebeenquantified,overallcontrolweaknessesmakeitimpossibletocalculatehowmuchadditionalrevenueshouldhavebeenrecordedanddeposited.WewouldliketoexpressourappreciationtotheParksandRecreatio
