Report on an Audit of Florence Crittenton Home

THE DETROIT BUREAU OFGOVERNMENTAL RESEARCH IS ADETROIT BUREAU OF NON-POLITICAL ORGANIZATIONOF CITIZENS.—1 TO COOPERATE WITH OFFICIALSGOVERNMENTAL RESEARCH, Inc.FOR INCREASING THE EFFECTIVE-NESS OF DETROIT’S GOVERNMENT542 GRISWOLD STREET2 TO KEEP CITIZENS INFORMEDTELEPHONE, MAIN 1977 ABOUT THE CITY’S BUSINESSApril 30, 1921To the Trustees,Florence Crittenton Home,Detroit, Michigan.Gentlemen:Complying with the request of the Detroit Community Union, thisBureau made an audit of the accounting records of the FlorenceCrittenton Home for the nine months period ended December 31, 1920.Because of the condition of the books of account, the Bureau enlargedthe investigation to include the procedure in handling and recordingall financial transactions, and the results of this inquiry are presentedherewith.Very truly yours,L. D. UpsonDirectorFLORENCE CRITTENTON HOMEFINDINGSGeneral CommentThe scope of the audit that should be made of the accounts of the insti-tution was not definitely set forth, and accordingly the Bureau wasguided by the report of the next preceding audit, made by the DetroitTrust Company for the year ended March 31, 1920, and further by itsobservation of the general conditions affecting the books of account.It is generally agreed that there are at least two kinds of audit,—one, adetailed audit, wherein every transaction during the period to be cov-ered is rigidly scrutinized; and two, a general audit, the purpose ofwhich is to review ...