Stay Informed
of New Reports
Where To Report Waste
Fraud, Abuse, Or Retaliation
Where To Report Waste Fraud, Abuse, Or Retaliation

Facilities Revenue Audit Public Works January 1, 2022 – December 31, 2022

Report Details

Report Description: 
The Cuyahoga County Department of Internal Auditing (DIA) conducted an audit of Public Work’s processes and procedures relating to revenue and receivable for facilities administered by Public Works-Property Management and Public Works-Fiscal for the period of January 1, 2022 through December 31, 2022. The main objective was to assess the adequacy of monitoring activities regarding revenue generated from County owned facilities. This included processes to ensure ongoing compliance with leasing policies and procedures and the ongoing activities of property management including billings, collections, lease increases, etc. The work was limited to leases in which the County was the lessor. Additionally, DIA assessed County processes for compliance with Governmental Accounting Standards Board (GASB) regulation GASB-87. Audit procedures disclosed internal control weaknesses associated with lack of policies and procedures, lease term monitoring, account receivable reconciliations, lack of lease record retention, and lack of verification of rent paid.
Short / Alternative Report Title: 
Facilities Revenue Audit
Date Issued: 
Wednesday, July 12, 2023
Agency Reviewed / Investigated: 
United States
Cuyahoga County
Type of Report: 
Professional Standard: 
IIA's Red Book - International Standards for the Professional Practice of Internal Auditing

Please note that contains links to documents hosted on various state and local government and other non-Federal Government websites (external websites). CIGIE proudly complies with section 508 accessibility regulations in the posting of Federal Government reports on; however, CIGIE cannot guarantee section 508 compliance (accessibility) on any external websites. Additionally, when clicking on links to external websites, users should be aware that doing so causes them to leave CIGIE’s website and to be subject to that external website’s privacy policy. Furthermore, CIGIE neither controls nor guarantees the accuracy, relevance, timeliness, or completeness of the information contained in external website links.