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97 and Up Episode 8 – Internal Controls

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  • PAMELA lEWERENZ

    This was a terrific discussion topic! I worked as a municipal Tax Collector for over 12 years and this was one area that I spoke to the auditors about when I began. I wanted to make sure that my office had a good handle on internal controls and, since nothing existed in writing, I proceeded to implement internal control procedures. I can’t stress enough how important it is to have a solid check & balance system in place when people are dealing with money. I designed departmental policies on this and I took it a step further and designed a procedure manual as well. Creating a workflow and making sure that it is followed and checked is an absolute must!