Internal Audit Review

Mcutshall

Description

Internal Audit Review Origin of the Review Internal Audit conducted this review of key internal controls at the Street Department as part of the 2005 Audit Plan as approved by the Audit Committee. Review Objectives The objectives of the review were: 1. to determine if internal controls over cash and cash receipts exist and are functioning properly; 2. to determine if internal controls over record keeping of employee time and attendance exist and are functioning properly; and 3. to determine if an adequate system exists to ensure work orders are properly created, processed, and recorded. Scope of the Review This review focused on internal controls over cash, employee time, and work orders. This review included reviewing records from the period July 1, 2004 through April 30, 2005. This review also included interviewing relevant Street Department staff and Department of Finance and Revenue staff. Background The stated mission of the Street Department is to provide the citizens of Clarksville with a high quality, well maintained and congestion free roadway infrastructure, while providing resources and engineering support for the storm water drainage system. The Street Department has three core areas: right of way maintenance, drainage maintenance, and traffic control and engineering. The Street Department has approximately 65 employees with annual payroll of over $2.5 million. Employees consist of management ...

Informations

• Publié par: Mazeg
• Nombre de lectures: 24
• Langue: English

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