Executive Summary
Why The Controller’s Office Conducted The Examination
Pursuant to the requirements of Section 6-400 (c) of the Philadelphia Home Rule Charter, we examined the financial affairs of Philadelphia’s city departments as part of our audit of the City of Philadelphia’s basic financial statements. The focus of our examination was to determine if management of each department had suitably designed and placed in operation internal controls to ensure accurate financial information and compliance with any laws and regulations related to revenue and expenditure activities.
Our testing of all audit areas encompasses the period of July 1, 2021 through June 30, 2022, except for our review of departments’ compliance with the city’s Sick Leave Rules and Regulations that covered activity for the last completed calendar year, which for the fiscal year 2022 audit was calendar year 2021.
What the Controller’s Office Recommends
The Controller’s Office has developed a number of recommendations to address the findings. The recommendations can be found in the body of the report.
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