County auditor finds control gaps in Animal Control petty cash; recommends written petty‑cash policy and reconciliations

Kane County Auditor Penny Wegman reported to the Finance and Budget Committee on April 20 that the auditor’s office completed a six‑month petty cash audit of Animal Control and identified eight findings and four recommendations.

Wegman told the committee the audit found incomplete bank statement receipt and reconciliation documentation, the absence of an accessible reconciliation policy, a lack of written procedures for processing cash, and no countywide petty‑cash policy against which auditors can evaluate activity. The auditor said missing affidavits have historically acted as placeholders when cash receipts are not available, but she warned that the practice leaves the county without sufficient supporting documentation.

The auditor recommended the Animal Control unit receive full bank statements; that reconciliation policy be accessible to departments; that written cash‑processing procedures be adopted; and that a countywide petty‑cash policy be created so departments can be audited against a standard. Penny Wegman thanked Animal Control and finance staff for cooperating on the six‑month review and said the audit took about six months to complete given other workloads.

Commissioners asked whether the county could adopt an existing petty‑cash policy template rather than creating one from scratch; Wegman said staff could review the budget book and existing policies and work with departments to identify gaps. The committee accepted the report and asked staff and the auditor to coordinate on recommended policy language.