(A)   Proper separation of duties reduces the likelihood that errors will remain undetected by providing for independent reviews of work performed.
   (B)   No single employee, or group of employees, should be in a position to perpetrate or conceal errors in the normal course of their duties.
   (C)   The job functions to be segregated are:
      (1)   Authorization to receive cash;
      (2)   Physical custody of cash; and
      (3)   Recording or reporting the transaction.
   (D)   Control over processing a transaction should not be performed by the same individual responsible for recording or reporting the transaction.
   (E)   The Administration and/or Chief Financial Officer are responsible for assigning job duties to enhance the protection of assets.
(Ord. 221-12, passed 11-26-12)