Unannounced Audit of Petty Cash and Change Funds, July 2019

Unannounced Audit of Petty Cash and Change Funds, July 2019 1
Contents 2
Audit Services 2
Executive Summary 3
Background and Objectives 4
Opportunities For Improvement and Management Responses 6
1. Segregation of Duties Requirement 7
2. Reconciliation Identifies Variances 8
3. Procedures for Copier and Printing Machines 9
4. Certificate and Receipt of Imprest Fund 10
Appendix A: Segregation of Duties 11
Appendix B: Petty Cash and Change Fund Reconciliations 12

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