Audit office details cash-count findings; performance team reports data-training gains and AI pilot work

Heather Jones, audit manager for the Office of Audit and Performance, gave a detailed presentation on on-site cash-count reviews and common findings, while Caitlin Edwards, performance manager, described the office's data-literacy training and related initiatives.

Why it matters: Cash-handling controls affect financial accuracy and fraud risk across many city and county locations. The audit office's reviews and resulting management action plans aim to reduce errors, improve segregation of duties and update written procedures (SOPs). Performance training aims to build staff capacity to use data for decisions and to standardize processes through Lean tools.

Cash counts and internal controls: Jones said the city-county internal control policy was developed to satisfy State Board of Accounts regulations and is organized around 17 key principles. Cash-count work ties directly to principle 10, which covers payroll, disbursement, receipt, cash and credit-card activities. The audit team uses seven objectives to test compliance,…