| Documentation of Accounting Policies and Procedures |
Accounting Policies |
2020 |
| Fight Payroll Direct Deposit Fraud |
Accounting Policies |
2021 |
| Policy for Account Adjustments and Write-offs |
Accounting Policies |
2020 |
| Uncashed Checks |
Accounting Policies |
2019 |
| Examine Bank Statements Promptly to Preserve Potential Claims |
Accounting Policies, Internal Controls |
2021 |
| Internal Controls for Special Events |
Accounting Policies, Internal Controls |
2020 |
| Administrative Traffic Citations |
Administrative Penalties |
2013 |
| Fraud Risk Questions During an Audit |
Audits |
2021 |
| Fire Relief Association Audit Requirements – Part I |
Audits, Fire Department & Relief Associations |
2022 |
| Fire Relief Association Audit Requirements – Part II |
Audits, Fire Department & Relief Associations |
2019 |
| Audit Follow-Up |
Audits, Internal Controls |
2021 |
| Bonds for Public Employees and Officers |
Bonds |
2019 |
| Obtaining Loans or Lines of Credit |
Bonds |
2019 |
| Contractors' Performance and Payment Bonds |
Bonds, Contracting |
2019 |
| Change in Bonded Officers |
Bonds, Reporting Obligations |
2020 |
| County Commissioner Compensation |
Compensation |
2018 |
| Local Government Compensation Limit |
Compensation |
2021 |
| Salary Adjustments |
Compensation |
2021 |
| Pay and Benefits Documentation |
Compensation, Contracting, Employee Payroll |
2020 |
| Computer Access - Passwords |
Computers |
2019 |
| Computer Access by Employees |
Computers |
2019 |
| Dangerous E-mails |
Computers |
2020 |
| Personal Portable Computing Devices |
Computers |
2020 |
| Security For Portable Computing and Media Devices |
Computers |
2018 |
| Update Computers With Windows XP or Office 2003 |
Computers |
2014 |
| Watch Out for Scammers Using Phishing or Smishing Email and Text Messages |
Computers |
2023 |
| Computer Scams |
Computers, Fraud Prevention |
2017 |
| Phishing Scams |
Computers, Fraud Prevention |
2019 |
| Mayors and Council Members May Not Be Full-Time Permanent City Employees |
Conflicts of Interest |
2020 |
| Sale of Public Property to Public Officers and Employees |
Conflicts of Interest |
2020 |
| Contracts and Conflicts of Interest |
Conflicts of Interest, Contracting |
2022 |
| Contract Quotations |
Contracting |
2020 |
| Contracting Procedures |
Contracting |
2019 |
| Joint Powers Agreements – Part I |
Contracting |
2017 |
| Joint Powers Agreements – Part II |
Contracting |
2017 |
| Plowing Snow on Private Property |
Contracting |
2021 |
| Written Contracts |
Contracting |
2019 |
| Disregarding Policies is a Risk |
Contracting, Disbursement Process, Employee Expenses |
2020 |
| Check the CPV for Purchases over $25,000 |
Contracting, Purchasing |
2019 |
| Cooperative Purchasing Venture |
Contracting, Purchasing |
2021 |
| Monitor Contract Prices of Supplies |
Contracting, Purchasing |
2021 |
| Surety Deposits for Non-Minnesota Construction Contractors |
Contracting, Purchasing |
2023 |
| Data Practices |
Data Practices/Records |
2023 |
| Recording Closed Meetings |
Data Practices/Records |
2019 |
| Records Retention |
Data Practices/Records |
2021 |
| Release of Not Public Data to the State Auditor |
Data Practices/Records |
2020 |
| Broker Certifications |
Deposits & Investments |
2020 |
| Collateralization |
Deposits & Investments |
2019 |
| Depositories – Federal Deposit Insurance |
Deposits & Investments |
2019 |
| Monitoring Risks with Certificates of Deposit |
Deposits & Investments |
2020 |
| Disaster Recovery Plan |
Disaster Plan |
2021 |
| Approval of Claims |
Disbursement Process |
2021 |
| Claim Approval by the Governing Body |
Disbursement Process |
2021 |
| Credit Cards - Detailed Receipts Required |
Disbursement Process |
2021 |
| Electronic Funds Transfers |
Disbursement Process |
2020 |
| Issuance of Checks |
Disbursement Process |
2013 |
| Monitor Federal Grant Subrecipients |
Disbursement Process |
2022 |
| Multiple Signatures on Checks |
Disbursement Process |
2020 |
| Paying Vendors |
Disbursement Process |
2018 |
| Petty Cash (Imprest) Funds - Part II |
Disbursement Process |
2021 |
| Petty Cash (Imprest) Funds - Part III |
Disbursement Process |
2017 |
| Petty Cash (Imprest) Funds – Part I |
Disbursement Process |
2020 |
| Prompt Payment of Local Government Bills |
Disbursement Process |
2021 |
| Timely Recording of Expenditures |
Disbursement Process |
2019 |
| Town Disbursement Process |
Disbursement Process |
2017 |
| Documentation For Claims - Original Itemized Receipts/Invoices |
Disbursement Process, Internal Controls |
2020 |
| Update Bank Signature Cards |
Disbursement Process, Internal Controls |
2019 |
| Use of Credit Cards |
Disbursement Process, Internal Controls, Purchasing |
2020 |
| Claims Payment Period |
Disbursement Process, Purchasing |
2020 |
| Non-Travel Employee Meal Reimbursement |
Employee Expenses |
2020 |
| Meeting Meals for Board or Council Members |
Employee Expenses, Meetings, Public Purpose, Tax Issues |
2020 |
| Meal Reimbursements May Be Taxable |
Employee Expenses, Tax Issues |
2019 |
| Taxable Employee Expense Reimbursements |
Employee Expenses, Tax Issues |
2020 |
| Uniform/Clothing Allowances |
Employee Expenses, Tax Issues |
2023 |
| Direct Deposit of Payroll |
Employee Payroll |
2018 |
| Payroll Entries |
Employee Payroll |
2020 |
| Employee Timekeeping and Payroll Procedures |
Employee Payroll, Internal Controls |
2019 |
| IRS Form W-2 and Form 1099 |
Employee Payroll, Tax Issues |
2020 |
| Payroll-Related Tax Issues |
Employee Payroll, Tax Issues |
2017 |
| Approval of Relief Association Expenditures |
Fire Department & Relief Associations |
2018 |
| Establishing Separate Relief Association Accounts |
Fire Department & Relief Associations |
2021 |
| Fire Department Checking Accounts |
Fire Department & Relief Associations |
2018 |
| Fire State Aid in "Combination" Communities |
Fire Department & Relief Associations |
2018 |
| Minimum Retirement Age for Relief Association Members |
Fire Department & Relief Associations |
2022 |
| Municipal Ratification of Relief Association Benefit Levels |
Fire Department & Relief Associations |
2013 |
| Municipal Representation on Fire Relief Association Boards |
Fire Department & Relief Associations |
2018 |
| Donations of Gambling Funds |
Fire Department & Relief Associations, Gifts |
2019 |
| Donations to Fire Departments |
Fire Department & Relief Associations, Gifts |
2021 |
| Open Meeting Law Requirements Apply to Relief Associations |
Fire Department & Relief Associations, Meetings |
2019 |
| An Environment Where No "Borrowing" of Funds is Allowed |
Fraud Prevention |
2018 |
| Employee Fraud |
Fraud Prevention |
2019 |
| Employee Tips |
Fraud Prevention |
2017 |
| Fraud Increases During Economic Downturn |
Fraud Prevention |
2012 |
| Fraud Prevention - The Perception of Detection |
Fraud Prevention |
2019 |
| Fraud Schemes Related to the Coronavirus (COVID-19) Pandemic |
Fraud Prevention |
2020 |
| Mandatory Vacations |
Fraud Prevention |
2021 |
| Phantom Vendors |
Fraud Prevention |
2020 |
| Phantom Vendors (1) |
Fraud Prevention |
2020 |
| The "Fraud Triangle" |
Fraud Prevention |
2017 |
| Use "2020" Instead of Just "20" When Dating Signatures or Documents |
Fraud Prevention |
2020 |
| Cash Drawer Accountability |
Fraud Prevention, Internal Controls |
2018 |
| Cash Register Theft Schemes: Voids and Returns |
Fraud Prevention, Internal Controls |
2018 |
| Indirect Cost of Fraud |
Fraud Prevention, Internal Controls |
2018 |
| Internal Control – More than the Annual Audit |
Fraud Prevention, Internal Controls |
2021 |
| Monitoring Internal Controls |
Fraud Prevention, Internal Controls |
2019 |
| Segregation of Billing Duties |
Fraud Prevention, Internal Controls, Receipts |
2019 |
| Acceptance of Gifts to an Entity |
Gifts |
2020 |
| Vendor Gifts |
Gifts |
2019 |
| Use of Gift Cards by Local Government Entities |
Gifts, Internal Controls |
2023 |
| Donations to Non-Profit Entities by Governmental Units |
Gifts, Public Purpose |
2020 |
| Cashing Checks |
Internal Controls |
2021 |
| Cashing Personal or Third-Party Checks |
Internal Controls |
2018 |
| General Ledger Journal Entries |
Internal Controls |
2020 |
| Internal Control Environment |
Internal Controls |
2020 |
| Management Override |
Internal Controls |
2020 |
| Need for Cross-Training |
Internal Controls |
2019 |
| Reconciliations |
Internal Controls |
2019 |
| Reconciling Bank Balances/Federal Check 21 Act |
Internal Controls |
2017 |
| Risk Assessments |
Internal Controls |
2016 |
| School Cash Handling Procedures |
Internal Controls |
2016 |
| Security for Checks |
Internal Controls |
2018 |
| Segregation of Duties - Part I |
Internal Controls |
2018 |
| Segregation of Duties - Part II |
Internal Controls |
2018 |
| Small Entities: Review of Checks |
Internal Controls |
2017 |
| Municipal Liquor Store Internal Controls |
Internal Controls, Municipal Liquor Stores |
2020 |
| Intact Deposits |
Internal Controls, Receipts |
2020 |
| Pre-numbered Receipts for Payments Received |
Internal Controls, Receipts |
2020 |
| Timely Deposits |
Internal Controls, Receipts |
2020 |
| Asset Inventories |
Inventory |
2020 |
| Unclaimed Property |
Inventory |
2021 |
| Approval of Town Meeting Minutes |
Meetings |
2018 |
| First Meeting of the Year |
Meetings |
2021 |
| Holding Public Body Meetings During Times of Emergency |
Meetings |
2020 |
| Meeting Minutes |
Meetings |
2018 |
| Hearings on Municipal Liquor Store Losses |
Municipal Liquor Stores |
2019 |
| Alcohol and Spouse/Family Expenses |
Public Purpose |
2020 |
| Public Funds Cannot be Used to Advocate for One Side of a Ballot Question |
Public Purpose |
2020 |
| Fuel Purchases |
Purchasing |
2021 |
| Consolidation of Cash Collection Points |
Receipts |
2018 |
| Schools - Cash Receipts |
Receipts |
2012 |
| Scrap and Salvage Proceeds |
Receipts |
2019 |
| Ticket Sales |
Receipts |
2021 |
| Accountants' Obligation to Report Evidence of Misconduct |
Reporting Obligations |
2021 |
| Report Evidence of Wrongdoing |
Reporting Obligations |
2021 |
| "Administrative" TIF Plan Modifications |
TIF |
2021 |
| Confirm Decertification Dates of TIF Districts |
TIF |
2018 |
| TIF Interfund Loans |
TIF |
2021 |
| Tax Identification Numbers |
Tax Issues |
2019 |