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I I I I I I I I I I I I I I I I I I I TOWN OF PEMBROKE PARK, FLORIDA INTERNAL CONTROL COMMENTS AND RECOMMENDATIONS September 30, 2006 PRIOR YEAR INTERNAL CONTROL COMMENTS AND RECOMMENDATIONS STILL APPLICABLE IMPLEMENTED ORNO LONGER RELEVANT Employee files are not being properly maintained x Daily bank deposit is prepared by someone with general ledger access. x Emplovee Files: During our review of employee personnel files, we noticed instances in which files were missing certain required documentation or were otherwise incomplete, Employee files should contain properly completed 1-9 and W-4 forms. Additionally, personnel action reports, the form on which salary increases are listed, should be signed off as being approved. Including these items will ensure , that employee personnel files are properly maintained. Management's Response: The Human Resources Department will stress that employee files include the required documents and ensure that they are properly completed and up to date. CURRENT YEAR INTERNAL CONTROL COMMENTS AND RECOMMENDATIONS: Bank Reconciliations: During the year, the operating bank account was reconciled by the accounts payable clerk, who also processes vendor invoices and has check writing responsibilities. Inasmuch as this is difficult because of the small number of office employees, we recommend that test reconciliations be made from time to time by another office staff member. In addition, the finance director should review, approve, and sign the bank reconciliation each month. Management's Response: month. The finance director will test, review, approve, and sign the bank reconciliations every