HomeMy WebLinkAboutMINUTES - 12131994 - 1.84 6
TO: BOARD OF SUPERVISORS
FROM: ' Sara Hoffman
Senior Deputy County Administrator
DATE: December 13, 1994
SUBJECT: RELIEF OF CASH SHORTAGE
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION(S):
That the Health Services Department be relieved of cash shortage as recommended by the
Auditor Controller.
FINANCIAL IMPACT:
Relief of the cash shortage will impact the general fund by the amount of the loss of $82.00.
BACKGROUND/REASON(S) FOR RECOMMENDATION(S):
Under the provisions of government code sections 29390, the department may be relieved from
the cash shortage which occurred on March 11 , 1992, in the amount of $82.00. This matter
was investigated by the Auditor Controller in October, 1994 and it has been recommended that
the Health Services Alcohol Program Supervisor, Dolores Bicknell improve the segregation of the
cash handling tasks and cash collection procedures. The department agreed to implement cash
collection procedures that would decrease the risk of a clerk not collecting the amount shown
on the prepared receipt as stated in the attached report. Having found no evidence of fraud or
negligence, it is recommended that the Health Services department Alcohol Program be relieved
from the shortage.
CONTINUED ON ATTACHMENT: _YES SIGNATURE:
_RECOMMENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOARD COMMITTEE
_APPROVE _OTHER
SIGNATURE(S):
ACTION OF BOARD ON DEC 13 199 APPROVED AS RECOMMENDED_OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
'UNANIMOUS(ABSENT ) TRUE AND CORRECT COPY OF AN
AYES: NOES: ACTION TAKEN AND ENTERED
ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
Contact Sondra Rothwell(646-2764) ATTESTED DEC 13 199
PHIL BATCHELOR,CLERK OF
THE BOARD OF SUPERVISORS
AND COUNTY ADMINISTRATOR
cc:CAO, Sondra Rothwell
Auditor Controller
George Khoury,Health Services Department
Chuck Deutschman,Health Services Department
Jerry Nava,Health Services Department
BY� ,DEPUTY
' Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
October 25, 1994 CONTRA COSTA COUNTY
RECEIVED
TO: Phil Batchelor, County Administrator OCT6 14
FROM: Kenneth J. Corcoran, Auditor-Controller OFFICE OF I
By: Terry Vanden Heuvel, Staff Auditor COUNTY ADMINISTRATOR
SUBJECT: Relief of Cash Shortage
We have reviewed the attached request of the Alcohol Program Supervisor, dated June 30,
1992, for relief of an $82.00 cash shortage which we received October 24, 1994. We feel that the
department's investigation of this shortage appears adequate. However, in addition to improving the
segregation of the cash handling tasks as stated in the attached report, we feel that Alcohol Services
Management should improve cash collection procedures. We have discussed this item with them, and
they have agreed to implement cash collection procedures that would decrease the risk of a clerk not
collecting the amount shown on the prepared receipt.
We recommend that relief of$82.00 be granted.
Attachment
CONTRA COSTA COUNTY
HEALTH SERVICES DEPARTMENT
r .ir
TO: County Auditor Controller DATE: June 30, 1992
FROM: Dolores Bicknell - SUBJECT: Notification of
Alcohol Program supervisor Shortage
1. Amount of Shortage $82 .00
2. Date of Shortage 3-11-92
3. In the process of balancing the daily receipts of cash, an $82.00
shortage was discovered. A review of receipts and monies was made by
an account clerk and program supervisor, and it was determined that this
was the true shortage.
Pending a written policy and procedure from the Substance Abuse
Administration, the following steps have been taken to assure that the
handling of monies, receipts and deposits are as follows:
a. Writing receipts: Primarily to be completed by clerks Rita Taylor,
Julia Dempsey and Judy Riggs.
b. Deposits: The deposit of collections to the bank will be prepared
by Beth Levitt.
C. Posting: Posting will be done by the account clerks, who also
verify the total receipts from the deposit.
4. At the time of the shortage, all parties involved were interviewed by
the program supervisor, and a periodic in-person review of the
collection and preparation of receipts being written has been observed
by the program supervisor.
Further efforts would probably not be successful, and would not be
justified by the amount of the shortage and the improbability of
successful recovery.
5. So far as can be determined, neither the shortage nor any delay in its
discovery or reporting was caused by negligence or fraud. All possible
efforts to determine the cause of the shortage have been exhausted.
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6. 1 am requesting relief from the shortage to be approved by the Auditor
Controller, the County Administrator and the Board of Supervisors. If
approved, debit should be issued to organization #5914, Sub Account
#2491, and credited to 100300-0103.
7. I certify under penalty of perjury that the information presented
therein is. true and correct to the best of my knowledge.
c c: rge`Chou-y
.Chuck Deutschman
Jerry Nava
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