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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 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.

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