Limited Scope Fiscal Audit at Emergency Management Department

The Controller’s Office conducted a limited scope audit at the Emergency Management Department (EMD), focused cash handling and payroll. We performed a surprise cash count to ensure that any collections and the authorized petty cash are accounted for and adequate internal controls are in place over these funds. We also completed a payroll review, which entailed an analysis of hours worked, overtime, and bonuses for the two week period ending September 3, 2016, to ensure 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.