The City of Sioux Falls City Council authorized this audit in the 2008 Annual Audit Program. Cash Handling Audits determine whether cash resources are handled in a manner consistent with established City requirements and whether they are adequately safeguarded against loss. They also assess the adequacy and effectiveness of internal controls within various cash handling locations. Cash Handling Audits consist of an objective review and evaluation of the cash handling practices and procedures relating to the receiving, transporting, storing, depositing, recording and safeguarding of City money (including cash, checks, credit cards and debit cards)...
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