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Sheriff’s Office Funds Audit Department of Public Safety and Justice Services January 1, 2021 – May 31, 2021

Report Details

Submitting OIG: 
Cuyahoga County, Ohio Department of Internal Auditing
Report Description: 
The Cuyahoga County Department of Internal Auditing (DIA) conducted an audit of Sheriff’s Office funds for the period of January 1, 2021 through May 31, 2021. The main objective was to conduct an audit to assure adequate controls exist over the disbursements process for the Commissary, Cashbook, and Discretionary funds. Also, that the balances were accurate, and the expenditures made from these funds during the period were in compliance with Policies and Procedures, as well as applicable regulations, laws, and state or federal guidance. To accomplish our objectives DIA reviewed documentation and conducted interviews with management and staff regarding the procedures used for the bank reconciliations and expenditures of these funds. Audit procedures disclosed internal control weaknesses associated with bank reconciliations and expenditures.
Short / Alternative Report Title: 
Sheriff’s Office Funds Audit
Date Issued: 
Monday, September 27, 2021
Agency Reviewed / Investigated: 
Cuyahoga County
Location: 
OH
United States
County: 
Cuyahoga County
Type of Report: 
Audit
Professional Standard: 
IIA's Red Book - International Standards for the Professional Practice of Internal Auditing
Report File Link: 
https://cuyahogacms.blob.core.windows.net/home/docs/default-source/boards-and-co…

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