The city auditor reported significant cash withdrawals for prize distribution without adequate documentation, segregation of duties, oversight, or verification. The reported risk includes misappropriation, theft, loss of public funds, compliance issues, and tax-reporting problems.

Miami FY 2023/24 Audit, Finding 2024-1 - open transcript

Auditors found numerous instances where invoice dates came before purchase requisitions or purchase orders, meaning purchases occurred before proper authorization. The risk noted includes unauthorized spending, budget overruns, noncompliance, fraud or abuse exposure, and possible financial misstatement.

Miami FY 2023/24 Audit, Finding 2024-2 - open transcript

The FY 2023/24 audit repeated the prior cash-monitoring finding. FY 2022/23 cited a duplicate $78,000 cash-transfer entry and roughly a $128,000 variance between general-ledger cash and the adjusted bank-reconciliation balance.

Miami FY 2023/24 Audit, Finding 2024-4 and FY 2022/23 Finding 2023-001 - open transcript

The city did not timely monitor CSLFRF reporting requirements and lacked a centralized grant/reporting schedule. Procurement testing also found missing evidence of required public notice for 1 of 5 CSLFRF projects tested; questioned costs were listed as $0.

Miami FY 2022/23 Audit, Findings 2023-002 and 2023-003 - open transcript

FY 2022 reported $1,162,112 lacking adequate support, $1,125,000 not made for the proper amount, $1,133,179 charged to the wrong period, and an $80,000 vendor payment not approved by BOCC/management. FY 2021 reported $493,602 lacking adequate support and $927,010 charged to the wrong fund/account. FY 2020 reported $643,657 without invoice support, $913,872 charged to the wrong fund, and $1,429,235 not encumbered before goods or services.

Ottawa County FY 2022, FY 2021, and FY 2020 audit findings - open transcript

The county could not provide adequate documentation to confirm that all cash bonds were deposited and paid out to the Court Clerk or arresting agency. Auditors identified inaccurate/incomplete records and misappropriation risk.

Ottawa County FY 2022 and FY 2021 audit findings - open transcript