KENTUCKY COUNTY TREASURERS FUNDAMENTALS COURSE Effective Internal Controls

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Adequately Trained Staff December 29, 2021

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Policies and Procedures Detailed in a

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Irregularities Receive Prompt and Appropriate Action

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Incoming Checks are Listed and Restrictively

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Different Individuals Perform the Duties of

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Review of Receipt Components by an

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls The Fiscal Court must Approve all

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls The use of Pre-numbered Documents (Purchase

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Cancel Invoices by Stamping “Paid” when

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Assign Different People the Duties of

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Someone Independent of Cash Functions should

This is to certify that, on this day, Wednesday, December 29, 2021 FIRST LAST

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KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls December 29, 2021 http: //www. kactfo. com Slide 1 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Competent Staff December 29, 2021 http: //www. kactfo. com Slide 2 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Adequately Trained Staff December 29, 2021 http: //www. kactfo. com Slide 3 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Policies and Procedures Detailed in a Manual Requiring the Posting of Revenues to the Ledger December 29, 2021 http: //www. kactfo. com Slide 4 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Irregularities Receive Prompt and Appropriate Action December 29, 2021 http: //www. kactfo. com Slide 5 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Incoming Checks are Listed and Restrictively Endorsed by Person Opening the Mail December 29, 2021 http: //www. kactfo. com Slide 6 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Different Individuals Perform the Duties of Handling and Listing Cash Receipts, Making Deposits, Maintaining the Cash Receipts Journal, Posting to Ledger Accounts, and Reconciling Bank Accounts December 29, 2021 http: //www. kactfo. com Slide 7 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Review of Receipt Components by an Independent Party December 29, 2021 http: //www. kactfo. com Slide 8 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls The Fiscal Court must Approve all Purchases December 29, 2021 http: //www. kactfo. com Slide 9 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls The use of Pre-numbered Documents (Purchase Orders, Checks, Receipts) December 29, 2021 http: //www. kactfo. com Slide 10 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Cancel Invoices by Stamping “Paid” when Checks are Issued December 29, 2021 http: //www. kactfo. com Slide 11 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Assign Different People the Duties of Preparing Purchase Orders, Receiving Goods or Services, Approving Payment, Preparing Checks, Signing Checks, and Preparing the Bank Reconciliation December 29, 2021 http: //www. kactfo. com Slide 12 of 6

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Someone Independent of Cash Functions should Review Bank Reconciliations December 29, 2021 http: //www. kactfo. com Slide 13 of 6

This is to certify that, on this day, Wednesday, December 29, 2021 FIRST LAST Has successfully completed the KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Effective Internal Controls Kim Fenske K. A. C. T. F. O. President http: //www. kactfo. com