Monday, November 16, 2015

Carthage license office receives "good" rating in state audit

The Carthage license office received a "good" rating in an audit released today by Missouri State Auditor Nicole Galloway.

Problems were noted in only two areas:

Prepayment void transactions

Prepayment void transactions occur when transactions are voided before payment is made, such as when the customer lacks sufficient funds or the entry has incorrect information.

DOR procedures require a documented reason for voiding a transaction and customer acknowledgement if a new transaction is not completed or is for a lesser amount. License office personnel did not maintain any documentation for 3 of 12 (25 percent) prepayment void transactions that occurred from March 11 to March 13, 2015.

License office personnel did not document the reasons for voiding these transactions or obtain customer acknowledgment for 1 applicable transaction.

Accounting Controls and Procedures

The license office did not always accurately record the method of payment (cash, check, or credit card) and did not reconcile the composition of monies received to deposits. The composition of receipts did not match the composition of deposits for 1 deposit reviewed, including a credit card overpayment refunded to the customer in cash.

In their responses to the auditors, the license fee office operators said they would correct these problems.

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