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Internal Audit Report Shows Cuyahoga County Fiscal Office is Well-Managed

2/9/2018


Media Contact:
Miranda Pomiecko, (216) 698-2546; mpomiecko@cuyahogacounty.us


CUYAHOGA COUNTY, OH – An internal audit of the financial operations and general accounting of the Cuyahoga County Accounts Payable Department found there were no duplicate payments, payments were timely, and the department is well managed. The report, conducted by the Department of Internal Auditing (DIA), a department created by the county’s charter, was released today by Director Cory A. Swaisgood, CPA.

The purpose of the audit was to review internal controls on the county’s check issuance process. The Accounts Payable Department issued $735 million in checks in 2016. The auditors analyzed a sample of payments utilizing Benford’s Law, a mathematical theory of numerical data that identifies transactions outside an expected pattern for a set of data.

“We are very pleased with the results of this audit, showing strong fiscal management. Cuyahoga County is committed to maintaining financial strength and operational efficiency,” said Cuyahoga County Executive Armond Budish. “Because of the dedicated work of our county employees, the Department of Internal Auditing did not identify any duplicate payments requiring recoveries.”

The DIA made recommendations to improve controls which the Fiscal Office immediately began to implement, including improvements to the electronic approvals of records and transactions and a forma procedure for processing returned checks. The DIA conducted the performance audit in accordance with accepted government auditing standards and will continue to use Benford’s Law analysis in subsequent annual audits.