Table of Contents
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Unannounced Audit of Petty Cash and Change Funds, July 2018
Unannounced Audit of Petty Cash and Change Funds, July 2018
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Contents
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Audit Services
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Executive Summary
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Background and Objectives
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Background
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Objectives, Scope and Methodology
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Opportunities for Improvement and Management Responses
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1. Segregation of Duties Requirement
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2. Certificate and Receipt of Imprest Funds
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3. Check Endorsement and Daily Deposit
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4. Usage of Sealed Deposit Bags for Daily Receipts
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5. Purpose of Change Fund
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Appendix A: Segregation of Duties
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