BCC: Change Fund Audit – Dated February 18, 2020
Summary
The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced audit (Report No. 2020-01) of change funds authorized by the BCC and issued to the Central Permitting Department (Development Services Branch). Cash counts were performed across three change funds divided into 16 cash drawers on November 14–15, 2019. The audit verified fund existence, physical security, general ledger accuracy, and currency of control forms on file with Financial Services.
The IG concluded that all change funds existed, reconciled to supporting documentation, were properly secured, and were correctly recorded in the general ledger. Control forms were up-to-date and properly filed. The report noted no significant findings; minor issues and recommendations were discussed informally with Development Services management and were addressed prior to issuance of the final report.
1 finding
- cash handling
Minor issues discussed informally with management and resolved
The IG noted some minor issues and recommendations during the unannounced cash counts of the Central Permitting Department's 16 cash drawers. These items were discussed directly with Development Services management and had been addressed by the time the report was finalized. No significant findings were formally documented or reported.
Recommendation: Minor recommendations were communicated verbally to Development Services management during the audit; no formal written recommendations were issued in the report.Management response: Development Services management addressed the minor issues raised during the audit prior to the issuance of the final report.