Internal Audit Sheriff's Department Special Audit - Bernalillo County

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Bernalillo County Internal AuditSheriff’s Department Special AuditTable of ContentsPageINTRODUCTION 1PURPOSE AND OBJECTIVES 1SCOPE AND PROCEDURES PERFORMED 1OBSERVATIONS, RECOMMENDATIONS AND MANAGEMENT RESPONSES 3
Bernalillo County Internal AuditSheriff’s Department Special AuditReportINTRODUCTIONWe performed the internal audit services described below solely to assist Bernalillo County inevaluating the three Funds maintained by the Bernalillo County Sheriff’s Office (BCSO): theFederal Narcotics Fund, Investigative Fund, and Evidence Fund to determine if properdocumentation was maintained to support deposits and that disbursements were processed inaccordance with related requirements. Our services were conducted in accordance with theConsulting Standards issued by the American Institute of Certified Public Accountants,Generally Accepted Government Auditing Standards, and the terms of our contract agreementfor internal audit services. Since our procedures were applied to samples of transactions andprocesses, it is possible that significant issues related to the areas tested may not have beenidentified.Although we have included management’s responses in our report, we do not take responsibilityfor the sufficiency of these responses or the effective implementation of any corrective action.PURPOSE AND OBJECTIVESOur internal audit focused on evaluating the BCSO Federal Narcotics Fund, Investigative Fund,and Evidence Fund to determine whether deposits were properly supported and were depositedinto the correct Fund and whether disbursements were processed in accordance with policies andprocedures.SCOPE AND PROCEDURES PERFORMEDInterviews: In order to gain an understanding of the processes and controls over operations, weinterviewed the following personnel:• Sheriff Dan Houston• Undersheriff Ron Paiz• Chief David Linthicum• Lieutenant Duncan Sanchez1
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Page 7 and 8: agreed to the bank statement, the A
Page 9 and 10: e implemented to ensure compliance

Internal Audit Sheriff's Department Special Audit - Bernalillo County

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