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LaPorte board acknowledges single-staff cash-handling disclosure, cites SBOA guidance
Summary
The board accepted a formal disclosure explaining occasional single-staff cash handling at the compost site, noting separation-of-duties concerns raised by the State Board of Accounts and adding the practice to uniform control standards.
LaPorte County Solid Waste District staff presented a disclosure on single‑staff cash handling during the April 22 meeting and the board voted to accept the disclosure by voice vote.
Staff said the disclosure acknowledges that, at times, a single employee may take customer payments in the office, provide a receipt, and later process the deposit. "This is just all this is is just a statement basically saying, we understand that at times, this may happen," the committee member said while explaining the purpose of the disclosure.
The committee member added that the State Board of Accounts (SBOA) prefers full separation of duties but that the district will document the practice and add it to its uniform control standards so auditors will see the exception documented rather than covered up.
A board member asked whether an audit by DOT could raise concerns about one employee handling multiple parts of transactions; staff responded that transparency and documentation are the appropriate steps and that the disclosure includes a signature page acknowledging the practice.
The board moved, seconded and approved the disclosure. Staff will incorporate the practice into written control standards and maintain documentation to support audits.
