Skip to main content
Date Issued
Submitting OIG
Cuyahoga County, Ohio Department of Internal Auditing
Agencies Reviewed/Investigated
Cuyahoga County
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.

Report Type
Audit
Agency Wide
Yes
Location

OH
United States

Professional Standard
IIA's Red Book - International Standards for the Professional Practice of Internal Auditing
Questioned Costs
$0
Funds for Better Use
$0

Cuyahoga County, Ohio Department of Internal Auditing

OH
United States