Unannounced Audit of Petty Cash and Change Funds, July 2019

1 | 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 Contents Executive Summary 2 Background and Objectives 3 Opportunities for Improvement and Management Responses 5 Appendix A: Segregation of Duties 10 Appendix B: Petty Cash and Change Fund Reconciliations 11 Audit Services David Beirau, CFE, CIG, CIGA, CIGI Director of Internal Audit and Inspector General Auditors William Bousman, CFE, CIGA, CIGI Senior Internal Auditor/Investigator Bradley Warner, CFE, CIGI Senior Internal Auditor/Investigator Please address inquiries regarding this report to David Beirau, by e-mail at dbeirau@scgov.net or by telephone at (941) 861-5280. This and other reports prepared by the Office of the Inspector General are available at http://www.sarasotaclerk.com/inspector-general/inspector-general-audit-reports.