This report presents the results of a limited follow-up review to our Report 10-05, Review of Select Business Processes at Animal Care and Regulation Division, now Animal Care and Adoption Division (Division). The purpose of our review was to verify the implementation of nine cash handling recommendations made in Report 10-05.
We concluded that as of January 2014, only two of the recommendations were fully implemented. Five recommendations were not implemented, one was partially implemented and another was no longer applicable. The following recommendations were not implemented:
• Improve controls governing access to safe.
• Increase controls to ensure the security of cash and checks received through the mail.
• Ensure all deposits are made within one business day of receipt.
• Segregate staff duties and responsibilities.
• Ensure cash and checks transported by staff are delivered using locked bags and detailed receipts.
Management’s failure to address the recommendations leaves the Division with inadequate controls over cash handling to prevent or detect losses. |