17-04 Humane Society-Cash Handling

An Animal Sheltering Services Agreement exists between the City of Sioux Falls (City) and the Sioux Falls Area Humane Society (SFAHS). As part of this contract, the SFAHS is authorized to collect all animal license fees and impounding and boarding fees for animals under the City’s authority and revert these collections back to the City. This audit was performed to analyze the cash handling controls at the SFAHS as requested by management of the Animal Control Unit.