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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Good Morning !!! <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Looking for a few suggestions in different areas.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b>I am looking for suggestions for courier internal controls. We have 9 buildings in our district so we have a courier to transport items between buildings and this was one item that came up in our audit. I am looking for any ideas that you may use in your school. Do you have copies of forms that you could provide? <o:p></o:p></b></p><p class=MsoNormal><b><o:p> </o:p></b></p><p class=Default><b><span style='font-size:11.0pt'>Courier Internal Control Procedures </span></b><span style='font-size:11.0pt'><o:p></o:p></span></p><p class=MsoNormal>The District has hired an employee whose primary job function is to pick up correspondence and transport it to and from the various buildings in the District and the Central Office. This correspondence includes mail, student files, deposits, and numerous other items. There should be internal control procedures in place to allow for a precise chain of custody. • When money is being picked up by the courier, the courier should count the deposit to verify the funds are correct and initial the deposit ticket. • A control sheet at each building should be signed by the courier upon picking up the courier bag and the person at the building hand the courier bag to the courier. • When dropping the courier bag off to the Central Office there should be a control sheet initialed by the courier and the person receiving the bag. There are no internal control procedures in place at the District to monitor this activity. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=Default><b><span style='font-size:11.0pt'><o:p> </o:p></span></b></p><p class=Default><b><span style='font-size:11.0pt'><o:p> </o:p></span></b></p><p class=Default><b><span style='font-size:11.0pt'><o:p> </o:p></span></b></p><p class=MsoNormal><b>I am looking for suggestions for athletic internal controls. I am looking for any ideas that you may use in your school. Do you have copies of forms that you could provide? <o:p></o:p></b></p><p class=Default><b><span style='font-size:11.0pt'><o:p> </o:p></span></b></p><p class=Default><b><span style='font-size:11.0pt'>Athletic Gate Collections Internal Controls <o:p></o:p></span></b></p><p class=MsoNormal>The District should have a uniform set of procedures in place for the collection, reconciling and remission of athletic events gate receipts to be used by all schools in the District. We noted the following: • No standardized gate receipt forms; • No procedures on who is supposed to sign the forms and when the forms should be signed; • No reconciliation procedures; • No procedures for how the money passes from the gate collectors to the Athletic Director; • No procedures for how the gate collectors document and report an over or short.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thank you in advance for any suggestions, forms or opinions!!!!<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Arial",sans-serif;color:#666666;background:white'>Connie Kress</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#073763'><br></span></b><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#073763'><br><br><br></span></b><b><o:p></o:p></b></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>