|Although the City has an adopted collection policy, it has not been enforced for the last year and a half. A billing clerk was hired in February 2006 and was promoted to City Clerk in July 2006. She has been actively pursuing customers to sign repayment agreements.
The City utilizes QuickBooks for accounts receivable, accounts payable and payroll. The QuickBooks system is set up properly and has been a tool in the past to reliably keep the City's finances in order. Unfortunately, from March 2005 until July 2006, the employee responsible for accounting entry failed to enter data or execute the program functions properly, which has lead to the City writing numerous NSF checks. Due to assistance from the RUBA program the new clerk has been properly trained and errors corrected. Starting in January 2005, the City received over $122,000.000 in cash, but had no method of accountability for the cash, until February 2006 when a billing clerk was hired and she began a written paper trail of the cash.