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36a I increased if prenumbered receipt books are properly controlled by the Finance Director's Office. This can be accomplished by maintaining a log for serial numbers of receipt books issued showing date of issue and person, or department, receiving the prenumbered books. All prenumbered receipts must be properly accounted for and additional receipt books should only be issued by the Finance Director when previously issued supplies have been used and accounted for. Each individual working in the cashier's section of. the City's operation should be required to properly prepare daily cash sheets and reconcile the cash sheet with total funds deposited. After the daily cash sheets are completed and reconciled with available funds, the report and funds should be forwarded daily to the proper person for bank deposit and recording of receipts in the City's books and ledgers. Copies of the daily cash shee't should be kept by the cashier for a perio9 of at least 18 months. I TAX DEPARTMENT The Tax Assessor-Collector should prepare a monthly accounting of taxes, penalties and interest, and fees collected and supply the Finance Director with a copy. The monthly report must be recon- ciled to the general ledger. Any, and all, adjustments or corrections made by tre Tax Assessor should be approved by the Finance Director's Office. Tax Errors and Corrections list should be numbered and properly approved by City personnel outside of the Tax Department. The Over 65 (s~<ty five) Exemption Certificates should be completed in detail and properly notorized by someone other than Tax Department personnel. MUNICIPAL COURT - POLICE DEPARTMENT I The internal control within the Police and Municipal Court Depart- ments has been greatly improved in the last year; however, adaitional improvements can be obtained in these departments. As previously mentioned, there should be control over prenumbered receipts. A receipt should be issued for any, and all, collections of money, and each receipt SO issued should be completely filled out in detail.