Limited Scope Fiscal Audit of the Office of the City Clerk

The Controller’s Office completed a Limited Scope Audit of Fiscal Controls at the Office of the City Clerk (City Clerk). We conducted a limited payroll review, which entailed an analysis of hours worked, overtime and bonuses paid for a sample of employees during Pay Period 3, 2016, to ensure payments to employees were properly supported. We also conducted a review of bank accounts managed by your Office that are not controlled by the City Treasurer, and surprise cash counts at five City Clerk locations to ensure that collections and authorized petty cash/change funds were properly accounted for and that adequate controls over those funds were in place.

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.