Internal Audit Committee of

Internal Audit Committee of Brevard County, Florida a Internal Audit Review of Finance – Cash Management Prepared By: Internal Auditors of Brevard County September 30, 2003 Table of Contents Transmittal Letter ....................................................................................................................................................... 1 Background .............................................................................................................................................................2-6 Objectives and Approach ........................................................................................................................................7-8 Issues and Recommended Actions ........................................................................................................................9-19 September 30, 2003 The Audit Committee of Brevard County, Florida Viera, Florida 32940-6699 Pursuant to the provisions of Section 125.01(1)(s), Florida Statutes, and the approved 2002/2003 internal audit plan, we hereby submit our internal audit report covering Finance – Cash Management. We will be presenting this report to the Audit committee at the next scheduled meeting on November 13, 2003. Our report is organized in the following sections: ...