Facilities Revenue Audit Public Works January 1, 2022 – December 31, 2022

The Cuyahoga County Department of Internal Auditing (DIA) conducted an audit of Public Work’s processes and procedures relating to revenue and receivable for facilities administered by Public Works-Property Management and Public Works-Fiscal for the period of January 1, 2022 through December 31, 2022. The main objective was to assess the adequacy of monitoring activities regarding revenue generated from County owned facilities. This included processes to ensure ongoing compliance with leasing policies and procedures and the ongoing activities of property management including billings, collections, lease increases, etc. The work was limited to leases in which the County was the lessor. Additionally, DIA assessed County processes for compliance with Governmental Accounting Standards Board (GASB) regulation GASB-87. Audit procedures disclosed internal control weaknesses associated with lack of policies and procedures, lease term monitoring, account receivable reconciliations, lack of lease record retention, and lack of verification of rent paid.