Not all deposits were entered into the LCB electronic store balance report system until several hours after the actual deposit, as required by LCB policy. One deposit was entered into the LCB system 24 hours prior to the actual deposit, which violates LCB policy. Internal control systems include both internal accounting and administrative controls . . . Internal accounting controls encompass the plan of organization and all procedures and records that are designed to provide reasonable assurance that . . . Administrative controls .
Receipts are to be deposited intact on a daily basis.
Whenever they are made up and taken to the bank, they must be entered immediately into the P.C. with the correct validation date. It is the responsibility of the store manager to ensure all store funds are accurately recorded daily and that every precaution is exercised to ensure the security of funds and assets . We recommend the Liquor Control Board review individual store cash handling and deposit procedures to ensure cash counts and deposits are transacted in accordance with state law and agency policy. The investigation revealed while there was not conclusive proof that the funds in question had actually been removed inappropriately, there was reasonable cause to believe another state law and LCB procedures were violated during the period tested. The Director of the Product and Retail Services Division of the Washington State Liquor Control Board will utilize the provisions in the Merit System Rules, as well as other appropriate investigative methods to compile all necessary information to bring closure to those items mentioned in the assertion.