Limited Scope Fiscal Audit at the Los Angeles Fire Department

The Controller’s Office conducted surprise cash counts at Los Angeles Fire Department (LAFD), which included six petty cash/change funds and six cash receiving locations. The purpose of surprise cash counts is to ensure that authorized petty cash/change funds and collections are properly accounted for and that adequate controls are in place over these funds. We also completed a limited payroll review/ which entailed verification of hours worked/ overtime, and bonuses paid during pay periods 18 & 20/ ensuring payments to sampled employees were properly supported.

Our audit was performed in accordance with Generally Accepted Government Auditing Standards. Those standards require that we plan and perform the audit to obtain suffiCient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.