HomeMy WebLinkAboutMINUTES - 09092014 - C.155RECOMMENDATION(S):
AUTHORIZE relief of cash shortage in Fund 831100 - Social Service Trust Fund for the Employment and Human
Services Department, in the amount of $155,642.01, as recommended by the Auditor-Controller.
FISCAL IMPACT:
Cash shortage in the amount of $155,642.01 will be funded with 100% General Fund.
BACKGROUND:
In accordance with provisions of Administrative Bulletin 207.7, the Auditor-Controller has verified and concurs with
the report of a cash shortage in the amount of $155,642.01 in fund 831100 - Social Service Trust Fund.
The shortage accumulated over several years due to accounting and record keeping deficiencies in the Department's
Trust Fund 831100 (automated) subsidiary ledger system. Specifically, there were discrepancies between the Finance
System's General Ledger and the Department's subsidiary ledger involving the following areas:
• Computation and inclusion
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 09/09/2014 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Candace Andersen, District II
Supervisor
Karen Mitchoff, District IV
Supervisor
Federal D. Glover, District V
Supervisor
ABSENT:Mary N. Piepho, District III
Supervisor
Contact: Laura Strobel, (925)
335-1091
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 9, 2014
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc:
C.155
To:Board of Supervisors
From:David Twa, County Administrator
Date:September 9, 2014
Contra
Costa
County
Subject:Request for Relief of Cash Shortage
BACKGROUND: (CONT'D)
of all interest
• Beginning fund balance calculations
• Ongoing fund balance differences
• Varying-interest-amounts (based on differing fund balances)
• Duplicate Case IDs
• Missing data in subsidiary ledger
After the above situation came to light, the Employment and Human Services Department created a new automated
trust fund (subsidiary) management system that now properly accounts for and accurately tracks and monitors the
fund. The shortage amount reflects conserved funds (including interest) for foster youth whose cases have been
previously closed (with the conserved funds having already been returned to Social Security Administration). To not
grant the relief of shortage would penalize current children whose balances (including interest) could not be paid
back to SSA when the current children vacate.
There was no fraud or gross negligence on the part of any County employee or County Department.
CONSEQUENCE OF NEGATIVE ACTION:
The shortage will not be relieved, cash will not be in balance.
CHILDREN'S IMPACT STATEMENT:
Not applicable.