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.
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United States