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Owner’s Representative
City of Warner Robins, Georgia

700 Watson Blvd
Warner Robins, GA 31093

June 2017 – August 2018

Holly Gross, CPA
Chief Financial Officer

Financial Management Support
City of Warner Robins, Georgia

JAT developed a thorough framework of internal accounting controls, including an Accounting Policies and Procedures Manual, to enhance accountability and consistency and achieve sustainable efficiencies for the city. The process involved review of existing policies, procedures, and documents, as well as observation and interviews of accounting staff. JAT also performed an accounting office efficiency review and audit preparation efficiency review.

JAT compiled a comprehensive set of formal and appropriately communicated accounting policies. These policies were coupled with current, complete, and well-documented procedures to help ensure an effective system of internal controls for the City of Warner Robins. The policy format followed GFOA recommended best practices and incorporated relevant existing documentation. 

In development of an Accounting Policies and Procedures Manual, JAT detailed the "what,'' "who," "why," and "how" of accounting process cycles, including accounts payable/ purchasing and cash disbursements, accounts receivable and cash receipting, payroll and benefits, capital assets and property, investments, debt, and reporting. The manual serves as a training tool for staff.

JAT performed an accounting office efficiency review to challenge the current business models and process flows in order to achieve sustainable efficiencies.

JAT also performed an audit preparation efficiency review to streamline tasks associated with audit preparation, increasing efficiency and cost-effectiveness while achieving smoother audits with shorter field work periods.

JAT tasks included:

  • Review of existing accounting policies and procedures

  • Review of audit preparation processes

  • On-site staff observation and interviews

  • Review of documents used in accounting processes

  • Documentation of procedures and work instructions to support policies

  • Compilation of recommendations for streamlining and improving accounting and audit preparation processes

  • Development/production of an Accounting Policies and Procedures Manual