Limited Scope Fiscal Audit at the Personnel Department

The Controller’s Office conducted a limited scope fiscal audit at the Personnel Department (Personnel) focused on cash handling and payroll. We performed surprise cash counts at three locations, also evaluating related collection and petty cash internal controls. We also completed a limited payroll review, which entailed verification of hours worked, overtime, bonuses, and mileage reimbursements paid during a two-week pay period, ensuring payments to sampled 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 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.