Specifications include, but are not limited to: 1) Internal Controls a) Review the system of internal controls over cash receipts and disbursements through discussion with the Treasurer of each Department location. 2) Cash 1) Examine supporting documents for: Approval by appropriate Department official(s); Accurate expenditure classifications based upon description of goods or services purchased; Competitive bids for amounts in excess of $15,000; and Proprietary, budgeted expense category. 2) Examine cancelled checks for: Signature by authorized individual(s); Date and period of expenditure; Agreement with the invoiced amount; and Proper payee per vendor invoice. 3) Reconciliation of the cash activity: 1) Trace cash disbursements from the reconciliation to the cash disbursements summary; 2) Agree cash receipts to Calvert County Government appropriations memorandum and adopted budgeted; 3) Agree bank balance to general ledger; and 4) Verify the budget surplus (deficit) operating cash balance as of June 30.