INTERNAL REVIEW REPORT
July 12, 20II
Internal Taxation Department
632 W sixth Avenue, Suite600
P. U. B ox 1 on the lookout for 6 6th 5 0
Anchorage, Alaska 99519-6650
OFFICE WITH THE INTERNAL AUDITOR
PeterRaiskums, CIA, CFE, CGFM
Telephone: (907) 343-4438
Fax: (907) 343-4370
E-Mail: [email protected] org
Officeof the Internal
632W. 6tnAve.. Suite600
Mayor Lalu Sullivan
Come july 1st 12, 20L1,
Honorable Creciente and People of the Set up:
I i am pleasedto presentInternal Audit Survey 2011-09, Kincaid Outdoor Middle Cash Controls, Parks and Recreation Office for your assessment. A brief synopsis of the report is shown below.
In accordancewith the 201lAudit Program, we have completedan audit from the Kincaid Outdoor Center CashControls. The objective ofthis audit was going to determineifthe Kincaid OutdoorCenterhadproper cashcontrols in place and ifthese controls were in compliancewith Comunitario Policy andProcedure 24-1, Collecting, Securing, Adding and Credit reporting Cash. The audit included a surprisecashcount and a review of cashconfrols. they would addition, all of us selecteda sampleof cashreceiptsandreviewedbackup documentationfor complianceand reliability. Finally, we reviewedpermit andclassdocumentationto determine if the Kincaid Outdoor Center acquired properly accountedfor revenue. Basedon our review, we determinedthat cashconfrol proceduresat the Kincaid OutdoorCenterwere generally satisfactory and revenue was properly accounted for. However , the safe key and blend were not properly securedand a $100 changefund was brief SZZ. There was clearly one finding in connection with this audit. Managementwas responsiveto the finding and recommendation.
PeterRaiskums, CIA, CFE
Overseer, Internal Review
Officeof the Internal
632w. 6'nAve., Suite600
Mayor Dan Sullivan
Interior Audit Report 2011-09
Kincaid Outdoor Centre Cash Handles
Parks and Recreation Office
Introduction. The Parks and RecreationDepartrnent(Department) overseesthe activities from the Kincaid Outdoor Center (Center) locatedin Kincaid Park (Park). The Center and adjacentgrounds could be rented for the variety of servicesincluding picnics, get-togethers, weddings, receptions, barbeques, gatherings and sporting events. Rental feesvary dependingon the rented location, duration ofuse, number ofpeople, equipmentused and whether alcoholic beverages is dished up.
The Park consistsof one particular, 400acresof playground land with about 37 miles of trails to perform, bike, walk, hike or ski. Various programs and events areheld throughout the year with the Park and feesmay always be chargedfor senricessuch as playground use, equipmentrental, and insbuctional programs.
Obiective and Scope. The objective of this kind of audit was going to determineif the Center had appropriate cash settings in place of course, if these controls were in compliance with Municipal Insurance plan and Method (P& P) 24-I, Collecting, Securing, Lodging and Credit reporting Cash. Ornaudit includeda styprisecash coturt and a review of cashconfiols. h addition, we selecteda sampleof cashreceiptsand reviewed back-up documentation intended for compliance and accuracy. Finally, we analyzed permit and class paperwork to determine in the event the Center had properly accountedfor revenue.
The audit was conducted in accordancewith generally acceptedgovenrment auditing standards, aside from the requirementof an externalquality confol review, and appropriately, included testsof accorurting records and such other auditing methods as we regarded necessary in the circumstances. The audit was requestedby the Administration.
General Evaluation. Cashconffol proceduresat the Centerwere generallysatisfactoryand revenue was properly accountedfor. However , the safekey and combinationwere not really properly securedand a $100 changefund was short $22.