Results of Surprise Cash Counts at the PW/Bureau of Engineering
The Controller’s Office conducted surprise cash counts at the Public Works (PW)/Bureau of Engineering’s (BOE) Central District and West Los Angeles public counters. The purpose of these surprise cash counts is to ensure that collections and authorized change funds are accounted for properly and that adequate controls are in place over these funds.
Auditors counted $6,020 in currency and checks. This amount represented change funds of $340 and collections of $5,680. We also accounted for $3,148 in credit card receipts.
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.