Unannounced Audit of Petty Cash and Change Funds

Contents

Executive Summary

Background and Objectives

Opportunities for Improvement and Management Responses

Appendix A: Segregation of Duties

Appendix B: Sealed Deposit Bags

Audit Services

David Beirau, CFE, CIG, CIGA

Director of Internal Audit and Inspector General

Lead Auditor

William Bousman, CFE, CIGA

Internal Auditor/Investigator

Please address inquiries regarding this report to David Beirau, by e-mail at

or by

telephone at (941) 861-5280. This and other reports prepared by the Office of the Inspector General are

available at

Services/Internal Audit.

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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

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