Limited Scope Fiscal Audit at the Department of Recreation and Parks
The Controller’s Office conducted a limited scope fiscal audit at the Department of Recreation and Parks (RAP) focused on cash handling and payroll. We performed surprise cash counts to ensure that collections and authorized petty cash/change funds are properly accounted for and that adequate controls are in place over these funds. We also completed a limited payroll review, which entailed verifying hours worked, overtime, and bonuses paid to RAP employees during a two-week pay period to provide assurance that payments made to employees were appropriate and 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 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.