Limited Scope Fiscal Audit at the Department of Neighborhood Empowerment

The Controller’s Office completed a Limited Scope Audit of Fiscal Controls at the Department of Neighborhood Empowerment (DONE). We conducted a review of bank accounts not controlled by the City’s Treasurer, to evaluate DONE’s internal controls and oversight of the 114 bank accounts assigned to Neighborhood Councils (NCs). We also conducted a surprise cash count of DONE’s petty cash fund to ensure the authorized fund is accounted for properly and adequate controls are in place. Lastly, we conducted a limited payroll review, which entailed an analysis of hours worked, overtime and mileage reimbursement for pay period #21, to ensure payments to employees were properly supported.

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 evident 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.