Judges’ Comments:

“The report is an example of a standard, basic audit area, but done in an innovative manner, including reviewing video surveillance. The audit reviewed cash handling procedures of a Towing Operation which is part of the city's Fleet Services Bureau of the Department of Public Works. The report revealed numerous control weaknesses in an operation handling on average $68,000 in cash per week. Findings included a lack of data integrity and lack of separation of duties, resulting in a significant risk of fraud. Testing and audit evidence supported the conclusions, which were effectively tied to audit recommendations. The report also included internal control and segregation of duties graphics, which were excellent visual aids to the reader. Management concurred with the recommendations and many were implemented even before the report was issued.”

The Long Beach City Auditor’s Office was recognized with the Knighton Silver Honorable Mention award for the Long Beach Museum of Art Capital Campaign Audit. In its announcement, the ALGA Awards Committee noted that the Long Beach City Auditor’s Office, by winning this award, demonstrated that, “it is among the best of local government audit organizations.”