HomeMy WebLinkAboutRPT 3 REVIEW EXPEND'S 01-02-90DATE:
TO:
FROM:
DECEMBER 19, 1989
REPORTS NO. 3
1-2-90
Inter - Com
HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
WALTER SULLENS, CHAIRMAN, CITY OF TUSTIN AUDIT COMMITTEE
SUBJECT: REVIEW OF EXPENDITURES CHARGED TO THE CITY COUNCIL AS REPORTED
ON THE DEMAND LIST BY (DEPARTMENT) DATED NOVEMBER 21, 1989
In response to the request of the City Council at the meeting of
December 4, 1989, the Audit Committee reviewed the Demand List by
(Department), dated November 21, 1989, in particular, Department
0000 City Council summarized on page 5. In our opinion, the charge
of $280,533.64 against City Council is a computer nomenclature
error. The printing should have been left blank.
For example, on page 5 of the November 21, 1989 Demand List by
(Department), 0000 total has the description City Council. Dept.
0000 accounts are all balance sheet accounts, i.e., payroll
deductions for Employee Association dues; Federal and State Tax
withholdings; Bond releases; etc. These transactions are not
charged against an operating Department. On page 6 of the same
report, the Department 1010 total has the description City Clerk.
Department 1010 is the City Council. The programming is off by one
Department.
We recommend to staff that whenever new informational reports are
programmed, a period of at feast 30 days should elapse before the
new reports are circulated to allow time for review and correction
of errors.
Sincerely,
Walter Sullens, Chairman
City of Tustin Audit Committee
RAN: WS: 1s
a:council.ans