Internal Audit Report

metropolis of San Diego
AUDIT REPORT

CASH COUNT AND BANK
RECONCILIATION AUDIT
KROLL remedy OF THE CITYS
BANK RECONCILIATION PROCESS

April 28, 2008

Internal inspect
Eduardo Luna, CIA, CGFM, Internal Auditor

This varlet Left Intentionally Blank

T HE C ITY O F S AN D IEGO

April 28, 2008
Jay M. Goldstone, C hief Operating federal agencyr
City o f San Diego
202 C Street
San Diego, C A 92101

habituated is our examine report regarding our Cash Count and Bank expiation Audit, which
covers the C itys Kroll remediation efforts for the Citys bank reconciliation process.
Managements response to our audit report is attached after page 15. Internal Audit staff
members that participated in the preparation o f this report ar Kyle Elser and Judy Zellers.
We would like to thank the City Treasurer, Comptroller, and San Diego City Employee
Retirement trunk s taff for the assistance they extended during our review. All o f their valuable
time and efforts spent on providing us information is greatly appreciated.
Respectfully submitted,

Internal Auditor

cc:

DIVERSITY
BRINGS

us ALL TOGETHER

bloody shame Lewis, C hief Financial Officer
Gail R. Granewich, City Treasurer
Greg Levin, City Comptroller
David B.



Wescoe, SDCERS Administrator
Mark Hovey, SDCERS C hief Financial Officer
E lena Perez, Accounting Office M anager
George Brister, Office P roject Manger

INTERNAL AUDIT
600 B STREET, SUITE 1440 SAN DIEGO, CA 92101
speech sound 619 533-5281, FAX 619 533-5214

AUDIT REPORT

Executive Summary

We audited the interchange count and oecumenic ledger reconciliation processes. We performed
a cash count on July 2, 2007 to verify that revenue is supported by proper
documentation and is preserve in the correct fiscal year. Revenue documents totaling
$17,009,000 were verified during the cash count. We found the cash count satisfactory
and no audit recommendations ar necessary. Based on the audit work performed, we
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