Unannounced Audit of Petty Cash and Change Funds, July 2018

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 8 Contents Executive Summary  2  Background and Objectives  3  Opportunities for Improvement and Management Responses  5  Appendix A: Segregation of Duties    12  Audit Services David Beirau, CFE, CIG, CIGA, CIGI  Director of Internal Audit and Inspector General  Debra Martin, CPA, CFE, CGMA, CIGA  Manager of Audit Services  Auditors  William Bousman, CFE, CIGA  Internal Auditor/Investigator  Louis Lopez, CFE  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.