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when tasks requiring a high degree of continuity are <br />assigned to personnel who traditionally experience high <br />turn-over such as part-time bookkeeping/clerical. <br />Furthermore, the replacement of full-time positions has <br />spanned as much as 7 months, resulting in little <br />continuity and considerable training costs. <br /> <br />There are several areas where this department has met or exceeded <br />the needs of the City and continues to do so. <br /> <br />As noted above, the Comprehensive Annual Financial Report <br />has been completed to the highest standards of reporting. <br />Due to this once-a-year effort, the basic integrity of the <br />entire accounting system has been maintained. <br /> <br />The minimum bookkeeping entries for properly posting most <br />expenses and revenues are met. The general ledger is <br />maintained to make possible the production of the balance <br />sheet. <br /> <br />Cash management, internal controls, and investments are <br />very well-managed. The average amount of idle cash at any <br />given time is less than 2.4 percent of all cash funds. <br />All cash is reconciled monthly and petty cash is <br />reconciled daily. <br /> <br />RECOMMENDATION <br /> <br />One of the key problems found in this department in addition to <br />staffing levels is that the staff skill level is of the wrong <br />type. We should take advantage of the recent resignation in this <br />department and replace that clerical position with an individual <br />trained in accounting with clerical skills. In addition, 1,040 <br />hours (half-time) of data entry/bookkeeping should be added to <br />respond to the utility billing and special assessment search <br />needs. <br /> <br />Every effort should be made to properly utilize the City's <br />computer system to automate as many functions as practical. It <br />should also be recognized that support for the current financial <br />software on the City's computer is no longer available. Further <br />investment in hardware, software, and conversion time is now <br />required and critical. It is for this reason that selected <br />applications should be automated to develop data to be used in <br />future systems, thus making the future task one of only <br />conversion rather than the task of creating a new system. <br />Specifically, the special assessment, cash receipts, and accounts <br />receivable should be automated at this time. Future plans will <br />include an acceptable accounting system that includes budgeting <br />support, a new payroll system that can be used to keep track of <br />time spent on various tasks, automated accounts receivable, <br />utility billing, cash receipting, and special assessments. <br /> <br />RAMIFICATIONS OF FAILURE TO RESPOND <br /> <br />Staffin? Report May 1988 Page 11 <br /> <br /> <br />