Limited Scope Fiscal Audit at the Bureau of Contract Administration

The Controller’s Office conducted a limited scope fiscal audit at the Department of Public Works, Bureau of Contract Administration (BCA) focused on cash handling and payroll. Specifically, we performed a surprise cash count of BCA’s petty cash fund to determine whether adequate controls were in place; and we reviewed payroll for sampled employees over a two-week period.

Our audit was performed in accordance with Generally Accepted Government Auditing Standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.