Unannounced Audit of Petty Cash and Change Funds, July 2019

10 | U n a n n o u n c e d A u d i t o f P e t t y C a s h a n d C h a n g e F u n d s J u l y 2 0 1 9 Appendix A: segregation of duties The table below provides the department and location of the 25 petty cash and change funds sampled and counted. The 10 petty cash and change funds that were accessible by one or more persons other than the designated custodian are highlighted in blue. See page 6, Opportunity for Improvement No. 1, for the detailed observation. Department Location Communications 1660 Ringling Blvd, Sarasota Health and Human Services 2200 Ringling Blvd, Sarasota Libraries and Historical Resources 7112 Curtiss Ave, Sarasota Libraries and Historical Resources 13800 Tamiami Trail, North Port Libraries and Historical Resources 260 N. Nokomis Ave, Venice Libraries and Historical Resources 100 Coburn Rd, Sarasota Libraries and Historical Resources 1331 First St, Sarasota Office of Financial Management 1001 Sarasota Center Blvd, Sarasota Office of Financial Management 1001 Sarasota Center Blvd, Sarasota Parks, Recreation and Natural Resources 509 Collins Rd, Nokomis Parks, Recreation and Natural Resources 6700 Clark Rd, Sarasota Parks, Recreation and Natural Resources 6700 Clark Rd, Sarasota Parks, Recreation and Natural Resources 3445 Rustic Rd, Nokomis Parks, Recreation and Natural Resources 326 Nokomis Ave S, Venice Parks, Recreation and Natural Resources 6050 Longwood Run Blvd, Sarasota Parks, Recreation and Natural Resources 6700 Clark Rd, Sarasota Parks, Recreation and Natural Resources 3445 Rustic Rd, Nokomis Parks, Recreation and Natural Resources 3445 Rustic Rd, Nokomis Planning and Development Services 1001 Sarasota Center Blvd, Sarasota Planning and Development Services 1001 Sarasota Center Blvd, Sarasota Planning and Development Services 1001 Sarasota Center Blvd, Sarasota Planning and Development Services 1001 Sarasota Center Blvd, Sarasota Planning and Development Services 4000 S Tamiami Trl, Venice Public Utilities 4000 Knights Trail Rd, Nokomis SCAT 150 N. Lemon Ave, Sarasota