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Demo available at www.auditleverage.com Here in Washington State, we have many small Public Utility District's (PUD's) that utilize small mom-and-pop grocery stores as pay stations for their utility bills. I was an assistant state auditor, auditing these local PUD's and we always recommended some sort of written agreement between the stores and the PUD's. We also recommended that the PUD's provide the stores with pre-printed and pre-numbered PUD receipts. We also recommended that the PUD's track the numbered receipts given to the stores and then make the stores accountable for every numbered receipt that is entrusted to them. So if one of the stores lost or could not locate a specific pre-numbered receipt, then the PUD would not honor that receipt if a customer subsequently came in and tried to show it as proof of payment. We found that the PUD by tracking these receipts as if they were inventory, they reduced their risk substantially. I hope this helps, J. Michael Garvison Skamania County Auditor 509-427-9426 [EMAIL PROTECTED] On 27 Feb 2002 at 10:48, James Shannahan wrote: > > We are starting a review of our water utility and their billing/cash handling. They have asked if we > have any information relating to process improvement where grocery stores, for example, as a > service to their customers, accept utility bill payments and then forward them to >the utility. There > is no contract or agreement between the water utility and these stores. Local experience has > been that such payments have a significantly higher error and delinquency rate. > > Your experience, solutions, and suggestions welcomed!! thanks in advance > > James Shannahan, CCP, CSQA, CISA > Sr. Information Systems Auditor > City of Milwaukee (Wisconsin, not North Carolina) > [EMAIL PROTECTED] > 414 286 2382 > *neither the Comptroller nor I speak for each other* If your organization would like to sponsor this discussion list send an e-mail to [EMAIL PROTECTED] for information. To unsubscribe to the Audit-l list send an e-mail to [EMAIL PROTECTED] Leave the subject line blank and include the following message in the body: Unsubscribe audit-l (yourname) Thanks, Jim Kaplan List Manager
