The Department of Internal Auditing (DIA) has conducted an audit of the Sanitary Department processes and procedures relating to revenue and expenditures for the period of January 1, 2022 – December 31, 2022. The main objective was to assess the efficiency and effectiveness of the Sewer Maintenance Program as it relates to the revenue and expenditure processes of Cuyahoga County Public Works’ Sanitary-Fiscal Department. DIA audited processes relating to accounting for municipal balances, billing for sanitary work performed for municipalities, collection of payments, and reconciliation of revenue. Audit procedures disclosed internal control weaknesses related to: lack of policies and procedures, sewer district noncompliance with the Ohio Revised Code, lack of segregation of duties or timely deposit of funds, shared indirect costs not allocated to Direct Bill communities, improper tracking of revenue and expenses, inadequate support for engineering and inspection expenses, and lack of review for municipal balances.
OH
United States
