1. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
January 11, 2019
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2. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
Competent Staff
January 11, 2019
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3. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
Adequately Trained Staff
January 11, 2019
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4. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
Policies and Procedures Detailed in a Manual Requiring the Posting of Revenues to the Ledger
January 11, 2019
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5. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
Irregularities Receive Prompt and Appropriate Action
January 11, 2019
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6. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
Incoming Checks are Listed and Restrictively Endorsed by Person Opening the Mail
January 11, 2019
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7. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
Different Individuals Perform the Duties of Handling and Listing Cash Receipts, Making Deposits, Maintaining the Cash Receipts Journal, Posting to Ledger Accounts, and Reconciling Bank Accounts
January 11, 2019
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8. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
Review of Receipt Components by an Independent Party
January 11, 2019
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9. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
The Fiscal Court must Approve all Purchases
January 11, 2019
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10. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
The use of Pre-numbered Documents (Purchase Orders, Checks, Receipts)
January 11, 2019
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11. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
Cancel Invoices by Stamping “Paid” when Checks are Issued
January 11, 2019
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12. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
Assign Different People the Duties of Preparing Purchase Orders, Receiving Goods or Services, Approving Payment, Preparing Checks, Signing Checks, and Preparing the Bank Reconciliation
January 11, 2019
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13. Kentucky County Treasurer’s Effective Internal Controls
Fundamentals Course
Effective Internal Controls
Someone Independent of Cash Functions should Review Bank Reconciliations
January 11, 2019
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14. This is to certify that, on this day, FIRST LAST
Friday, January 11, 2019
FIRST LAST
Has successfully completed the
Kentucky County Treasurer’s Fundamentals Course
Effective Internal Controls
Tammy Robertson
K.A.C.T.F.O. President