Administrative Penalties

Administrative Traffic Citations

Internal Controls

Audit Follow-Up

Cash Drawer Accountability

Cashing Checks

Cashing Personal or Third-Party Checks

Cash Register Theft Schemes: Voids and Returns

Documentation For Claims - Original Itemized Receipts/Invoices

Employee Timekeeping and Payroll Procedures

Examine Bank Statements Promptly to Preserve Potential Claims

General Ledger Journal Entries

Indirect Cost of Fraud

Intact Deposits

Internal Control Environment

Internal Control -- More than the Annual Audit

Internal Controls for Special Events

Management Override

Monitoring Internal Controls

Municipal Liquor Store Internal Controls

Need for Cross-Training

Pre-numbered Receipts for Payments Received

Reconciliations

Reconciling Bank Balances/Federal Check 21 Act

Risk Assessments

School Cash Handling Procedures

Security for Checks

Segregation of Billing Duties

Segregation of Duties - Part I

Segregation of Duties - Part II

Small Entities: Review of Checks

Timely Deposits

Update Bank Signature Cards

Use of Credit Cards

TIF

Confirm Decertification Dates of TIF Districts

TIF Interfund Loans


The Office of the State Auditor prepares Avoiding Pitfalls to provide an educational resource to auditors, local governments and the public. The Avoiding Pitfalls address topics that have arisen or may arise as a result of the State Auditor’s oversight of local government. Avoiding Pitfalls are not legal advice and should not be relied upon in lieu of legal advice, and may be revised from time to time.