HomeMy WebLinkAboutMINUTES - 09132011 - C.152RECOMMENDATION(S):
AUTHORIZE relief of cash shortage in the amount of $403 in the Office of the Sheriff.
FISCAL IMPACT:
This authorization will result in the discharge of $403 revenue to the department.
BACKGROUND:
As Sheriff's accounting staff were attempting to reconcile department bank statements, a
discrepancy in the amount of $406 was detected between the Sheriff's Master Deposit Book
and the Westamerica Bank statement. The amount of the discrepancy was later amended
from $406 to $403. Further investigation by Sheriff's clerical staff identified that the
discrepancy resulted from a missing bank deposit from the graveyard shift at the Martinez
Detention Facility on February 14-15, 2011.
We conclude from the Department's statement of facts, attached, that neither the loss nor the
delay in the discovery
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 09/13/2011 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Gayle B. Uilkema, District II
Supervisor
Mary N. Piepho, District III
Supervisor
Karen Mitchoff, District IV
Supervisor
Federal D. Glover, District V
Supervisor
Contact: JULIE ENEA (925)
335-1077
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board
of Supervisors on the date shown.
ATTESTED: September 13, 2011
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc: Sheriff Admin, Sheriff Detention, CAO, Auditor-Controller
C.152
To:Board of Supervisors
From:David Twa, County Administrator
Date:September 13, 2011
Contra
Costa
County
Subject:RELIEF OF CASH SHORTAGE IN THE OFFICE OF THE SHERIFF
BACKGROUND: (CONT'D)
of the loss was caused by fraud or gross negligence. Reasonable effort was made to
locate the deposit and to determine how the loss may have occurred. To help avoid
recurrence of loss, Sheriff staff have implemented stronger cash management controls,
including verifying the deposit bags against the Master Deposit Book during each Daily
Deposit and reviewing with the Sergeant on shift the confirmation of the bag storage in
the safe.
The Auditor has reviewed the Sheriff's Department statement of facts and supporting
documentation and concurs with the report. Based on the foregoing, the County
Administrator recommends that the Sheriff's Department be relieved of the $403 cash
shortage.
CONSEQUENCE OF NEGATIVE ACTION:
The cash shortage will not be cleared.
CHILDREN'S IMPACT STATEMENT:
None.
ATTACHMENTS
Memo_Sheriff Request for Relief of Cash Shortage