INTERNAL AUDIT            

The City Controller has financial oversight of the City's Finances, independent of the Executive and Legislative branches.  The Internal Audit function is part of the City Controller's Office.         
                                                
The Internal Audit function examines the City’s activities for compliance with applicable policies, procedures, laws and regulations. It also performs reviews and issues audit reports which address the effectiveness of accounting, financial and other controls. The City Controller’s Office is available to assist with concerns, questions, or reviews of new systems, ethics and compliance issues, and as a liaison for external audit interaction.

 TOP 10 QUESTIONS FOR INTERNAL AUDIT
 
AUDITS AND REVIEWS
  The following projects, reviews and audits were performed and issued by the Office of the  City Controller:

 2013 
Monthly Accounts Payable Check Reviews (January - March)
Physical Inventory Observation - Municipal Golf Course
Petty Cash - Recycling & Solid Waste
Review of Resolution 28747
Contract Revenue Receivable

 2012 
Monthly Accounts Payable Check Reviews (January - December)
Revenue Process Flow - Lock Box Revenue
 Process Flow - Building Standards & SafetyPetty
Cash Count - Parks & Recreation Petty
Cash Count - Golf Course
Petty Cash Count - Building Standards and Inspections
Petty Cash Count - Solicitor's Office
Revenue Process Flow - Revenue & Audit
Contract Revenue Receivable
Pension Payment - Review
Cash Count - Lights in the Parkway

 2011
Monthly Accounts Payable Check Reviews (January - December)
Cash Count - Lights in the Parkway
Payments in Lieu of Taxes: Allentown Housing Authority - Review
Physical Inventory Observation - Municipal Golf Course
Rental Rehab Program - Review
Opt-Out Benefits - Review
Petty Cash Count - Fire Administration
Petty Cash Count - Building Maintenance
Petty Cash Count - Parks
Petty Cash Count - Building Standards and Inspections
Petty Cash Count - Solicitor's Office
Cash Count - Police Department
Petty Cash Count - Water Distribution
Petty Cash - Water Filtration
EIT Escrow Cash Fund Review
Cash Count - Municipal Pools
Cash Count - Golf Course
Government Parking Garage Utilization/Billing Review
Petty Cash and Appliance Pick-up Fund Count - Recycling & Solid Waste
Cash Count - Treasury
City Council - Review
Petty Cash Count - Streets
Petty Cash Count - Health Bureau
Cash Count - Public Works/Engineering
Office of the Mayor - Review 
Membership & Dues - Review
Special Fire Police of the City of Allentown - Review
Paid Supervisors: Recreation - Review
Police Extra Duty - Review

2010
Monthly Accounts Payable Check Reviews (January - December)
City Council – Review
Office of the Mayor - Review 
Cash Count – Finance
Cash Count – Golf Course 
Cash Count – Municipal Pools
AEDC Grant and Loan Servicing Agreement
Cash Count – Police Department
Petty Cash Count – Solicitor’s Office
Petty Cash Count – Building Maintenance
Petty Cash Count – Fire Administration
Petty Cash Count – Public Works/Engineering
Petty Cash Count - Building Standards and Inspections
Contract Revenue Receivable Review
Petty Cash Count - Water Filtration
Petty Cash Count - Street Maintenance
Petty Cash Count - Recycling & Solid Waste
Petty Cash Count - Water Distribution
Petty Cash Count - Waste Water Treatment
Petty Cash Count - Parks
Petty Cash Count - Health Bureau
Allentown Police Department Parking Ticket Revenue Review

 2008 - 2009
2009 Budget Review and Recommendations
Allentown Parking Authority government garages
Controller's Conference
Pool Audit (6)
Petty Cash Accounts (12)
Reviews/Casual Investigations
911 Fees
America on Wheels Museum Funds
Capital and Closed Projects Revenue
Cable Franchise Fees
Coke Contract Review
Disposition of Bond Proceeds
Electric Generations Program
Liquid Fuel Funds Audits
Receipts Handling at Golf Course