Broward County Commission Regular Meeting
Director's Name: Bob Melton
Department: County Auditor
Information
Requested Action
title
MOTION TO ACKNOWLEDGE AND FILE Office of the County Auditor’s Audit of the Cashiering Function Managed by the Consumer Protection Division at Government Center West - Report No. 26-12.
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Why Action is Necessary
What Action Accomplishes
Goal Related Icon(s)
N/A County Commission
N/A Go Green
N/A MAP Broward
Previous Action Taken
Summary Explanation/Background
Pursuant to the Fiscal Year 2025 Annual Audit Plan, we have conducted our audit of the Cashiering Function managed by the Child Care Licensing and Enforcement Section within the Consumer Protection Division at Government Center West.
Our audit objectives were to determine whether internal controls over cash collection, recording, safeguarding, and deposit processes are adequately designed, and to determine whether cash is handled in compliance with applicable County policies, and procedures. Opportunities for Improvement are included in the report.
We conclude that internal controls over cash collection, recording, safeguarding, and deposit processes are not adequately designed. We conclude that cash is not handled in compliance with applicable County policies, and procedures. In its response, Management concurred with the Auditor's overall observations and stated that it addressed all opportunities for improvement identified in the audit report.
We appreciate the cooperation and assistance provided by the Child Care Licensing and Enforcement Section and Consumer Protection Division throughout our audit process.
Source of Additional Information
Fiscal Impact
Fiscal Impact/Cost Summary
None.