Parks cash-count audit closed after department implements recommended controls

Jennifer Folliard, Comptroller’s director of audits, told the Milwaukee County Committee on Audit on March 3 that the Parks Department has implemented all five recommendations from an October cash-count audit and that the office’s follow-up on the item is concluded.

The audit examined cash counts and point-of-sale procedures at three county park sites. Auditors found minimal discrepancies in drawer counts but noted problems in how credit-card sales were recorded because credit-card readers and the parks’ point-of-sale (POS) system did not interact; credit-card transactions required manual entry into the POS. Auditors also found inconsistency in how employee tips were reported to payroll and a lack of a readily available parks cash-handling manual at sites.

Folliard said a new process for tip reporting was implemented after the audit, the parks updated their cash-handling manual with a standardized inventory-tracking form, and financial reconciliations have improved. “I’m pleased to report that based on management’s comments and backup material, the parks department has fully implemented all five recommendations. So therefore, this is our last follow-up report on this issue,” she said.

Auditors noted that they perform periodic cash counts and may return in the future to re-test controls, but for now the parks item is closed.

No committee vote was required; the item was informational only.