Cookeville is set to update its Internal Control Manual.
Finance Director Brenda Imel said the manual was established several years ago as a way to create a checks and balances in city government. She said with the creation of a new department and changes to zoning codes, it was time to review and update the manual.
“Has all the sufficient documentation, has been approved by the department director, that kind of thing,” Imel said. “Making sure all of our bank accounts are reconciled on a timely basis, that all cash receipts that are collected throughout the city departments are complete, timely, and accurately recorded in our books.”
Imel said the manual is a living document and is supposed to be reviewed at least once annually. She said many federal grants require municipalities to have an Internal Control Manual in place.
