A. The audit shall include a comprehensive REVIEW OF ALL TYPES OF PAYMENTS including, but not limited to: • Automatic Payments [Monthly and Yearly Subscription] • All types of deposits • All types of general ledger procedures • Signature authorizations • Miscellaneous documentation and other pertinent authorizations B. The audit shall include a thorough review of internal controls including: • Cash Collection and handling procedures • Personal Checks (including Payroll) • Credit cards including County issued purchasing and travel cards • Online payments • Other payment transactions and internal controls • County issued Credit Cards C. This audit shall include recommendations on revenue enhancement opportunities. D. This audit shall review any contracts the County has with firms for the collection of delinquent taxes and/or third-party collectors and ensure that the County has received appropriate funds in accordance with the agreements(s). The audit shall review these contracts to ensure they were appropriately procured in accordance with County and State procurement guidelines. E. The auditshall provide an explanation and detailed documentation for the depletion of the Fund balances. This examination includes evaluating compliance with applicable county, state, and federal laws...
