Limited Scope Fiscal Audit at the Department on Disability

The Controller’s Office conducted a limited scope fisca l audit at the Department on Disability (DoD), focused on cash handling and payroll. Specifically, we performed a surprise cash count to ensure that any collections and the authorized petty cash fund are accounted for and adequate internal controls are in place over these funds. We also completed a payroll review, which entailed an analysis of hours worked, overtime, and bonuses for a two- week period to ensure payments to sampled employees were appropriate and 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.