the municipal secretary desktop reference manual - Southwestern ...

Also, a reasonably good separation of duties can be maintained with just two persons.
For example:
Clerk 1 Clerk 2
A. Purchase of Goods
1. Purchase Order Issued
2. Receiving Report Received,
Matched to Purchase Order
3. Invoice Received
4. Receiving Report,
Invoice, and Purchase Order Matched.
5. Invoice Scheduled
6. Check Prepared for Payment.
B. Revenue Bills Issued and Paid
7. Check Mailed.
2. Cash Received 1. Revenue Bills Prepared
3. Daily Deposit Prepared
4. Cash Deposited
5. Receipts Matched to Bill and Accounts
Receivable Subsidiary Posted.
The basic principle to remember is that no single person handles a transaction from beginning to end.
Even in a political subdivision with just one employee, for example the municipal secretary, a
board or council member should sign all checks and review bank statements and other records
periodically, thereby providing a minimum check and balance.
Qualified Personnel
Staff positions should naturally be filled with the most qualified and competent persons
possible. Under qualified persons tend to be less able to perform their duties without undue errors.
Special training may help here. (Over-qualified persons sometimes do not perform well either,
possibly from boredom.)
All personnel should understand how their duties fit in with the duties of others in the same
office, and with duties of other offices in the jurisdiction.
XII-6