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Mosier council reviews internal controls checklist; final policy scheduled for January 2025
Summary
City staff and Finance Director outlined a multi-step internal controls process—covering account access, invoice approvals, a finance calendar, check printing/signature workflow and recordkeeping—and told council a final Internal Controls Policy will be returned in January 2025.
City Finance Director Morris, City Manager Andrea Rogers, and Councilor Berry reviewed a proposed checklist of internal controls at the Dec. 4 meeting to tighten financial procedures.
The summary included the following elements the council was asked to consider: (a) define who has access to accounts; (b) clarify who approves invoices; (c) adopt a finance calendar requiring invoices be submitted on a consistent schedule to the city bookkeeper; (d) require invoice approvals by both the City Manager and City Finance Director; (e) maintain a recorded list of invoices and approvals; (f) permit the city bookkeeper, Kate Reid, to print checks after approvals; (g) require checks be brought to City Hall for signature; (h) send checks via post the following Monday; (i) retain approval records with the City Finance Director; and (j) present a final Internal Controls Policy to council at the January 2025 public meeting.
Council received the checklist for review; no formal adoption occurred on Dec. 4. The City Manager said a final policy will be presented in January to codify these steps and establish consistent practices for invoice processing and check disbursement.
