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HomeMy WebLinkAboutMINUTES - 10251994 - 1.39 TO: BOARD OF SUPERVISORS FROM: Anne Marie Gold, County Librarian DATE: October 4, 1994 SUBJECT: AUTHORIZING RELIEF FROM CASH SHORTAGE IN LIBRARY REVOLVING FUND LIBRARY SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION RECOMMENDATION: Authorize relief of shortage in the Library Revolving Fund pursuant to Administrative Bulletin 107.5 and Government Code Section 29390. BACKGROUND: During a recent audit of library records by the Auditor-Controller's Office, it was discovered that the Library Revolving Fund did not balance with the Auditor's records by $75. The Auditor's records indicate the Library's Revolving Fund should have $1,850 and in fact the Library Revolving Fund has $1,775. In 1991 the Library requested a $75 increase in it's revolving fund and the request was granted by the Auditor. A warrant was issued by the Auditor's Office but did not get deposited into the Library's Revolving Fund. In 1992 the Library again asked to have it's revolving fund increased by $75. This request was granted and the funds were deposited into the Library Revolving Fund. As a result, the Library's account does not balance with the Auditor's records. To the best of my knowledge this shortage was not caused by fraud. The Auditor-Controller recommends relief of said shortage. CONTINUED ON ATTACHMENT:_YES SIGNATURE: _RECOMMENDATION OF COUNTY ADMINISTRATOR—RECOMMENDATION OF BOARD COMMITTEE APPROVE —OTHER - SIGNATURE(S): THER •SIGNATURES : ACTION OF BOARD ON OCT APPROVED AS RECOMMENDED OTHER_ VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN AND AYES: NOES: ENTERED ON THE MINUTES OF THE BOARD ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. ATTESTED OCT 2 5 vs Contact:Jerome J. Prideaux,646-6423 PHIL BATCHELOR,CLERK OF THE BOARD OF SUPERVISORS AND COUNTY ADMINISTRATOR cc: County Library �� l County Administrator By Lam_ ,DEPUTY County Auditor 1Abos\shortege.adm Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California October 6, 1994 CONTRA COSTA COUNTY RECEIVED TO: Phil Batchelor, County Administrator FROM: Kenneth J. Corcoran, Auditor-Controller OCT i 0 1994 By: Terry Vanden Heuvel, Staff Auditor��� OFFICE OF SUBJECT: Relief of Cash Shortage I COUNTY ADMINISTRATOR � We have reviewed the attached request of the County Librarian, dated October 4, 1994, for relief of a $75.00 cash shortage. The department's investigation of this shortage appears adequate. We recommend that relief of$75.00 be granted. cc: Anne Marie Gold Attachment CONTRA COSTA COUNTY LIBRARY INTER-OFFICE MEMO DATE: October 4, 1994 TO: Phil Batchelor, County Administrator FROM: Anne Marie Gold, County Librarian OW SUBJECT: RELIEF OF SHORTAGE IN LIBRARY REVOLVING FUND In compliance with Administrative Bulletin 107.5 and pursuant to Government Code Section 19290, I am requesting relief for a $75.00 shortage in the Library revolving fund. In 1991 the Library received permission to increase its revolving fund by $95.00. This request was granted and a demand was submitted to your office. Twenty dollars of the $95.00 received went to the San Ramon Library to increase it's revolving fund and the remaining $75.00 was to be used to increase Library Administration's change fund from $125.00 to $200.00. In August of 1992, the Library again asked to have its revolving fund increased by $375.00. Three hundred dollars of the request funds was to be used to increase the Library Administration checking account from $200.00 to $500.00 and the remaining $75.00 was requested to increase the Library Administration revolving fund to $200.00 from $125.00. Apparently the $75.00 received in 1991 was not used to increase the Library Administration change fund. Our records indicate the Library Administration change fund was still at the $125.00 level instead of $200.00. Our request was granted and a demand, which was correctly coded, was submitted and the funds were received. The end result is that the Library submitted two requests for the same $75.00 increase and received the funds both times. The first $75.00 is missing. Library Administration staff and Terry VandenHeuvel, Contra Costa County Auditor's Office Staff Auditor, were unable to locate-the missing $75.00. Please be advised that the Senior Account Clerk who was responsible for Library Administration accounting is no longer employed by the Library as a result of our budget cuts in fiscal year 1993/94. Therefore, Library staff was not able to query her regarding this matter. I am requesting relief for this shortage and I am requesting that the Library's Revolving Fund Balance on the General Ledger be reduced to $1,775.00 so the Library's records and the Auditor's records are correct. To the best of my knowledge this shortage was not caused by fraud. Attachment iAjeanne\shortage.adm Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California RECEPIED August 16, 1994 SLF 2 2 19% INTUM AMDMSION TO: Jeanne Fabbri FROM: Terry Vanden Heuvel, Staff Auditor��/ SUBJECT: Relief of Shortage in the Revolving Fund As per our recent phone conversations, it appears that there is a$75 shortage in the revolving fund. The shortage went unnoticed because the County's check#4146519/5/91 for $95 that was to increase your revolving fund was incorrectly coded to an expense account. $20 of the $95 check was allocated to the San Ramon Branch to increase their revolving fund and the remaining $75 was to be used to increase the Library Administration's Change Fund to $200. When I did my cash counts and compared the total counts to the General Ledger Revolving Fund balance for the Library it appeared that there was a $20 overage. This apparent overage was the result of counting the $20 allocation to San Ramon in 1991 that was miscoded to the expense account. When the $95 disbursement is coded correctly, the comparison of the cash count to the General Ledger will show the $75 shortage in the County Library's Revolving Fund. Accounts Payable will do an adjustment to decrease the expense account and increase Library's Revolving Fund balance in the General Ledger to $1,850. To decrease the Library's Revolving Fund balance on the General Ledger to $1,775, Library Administration will have to request relief of shortage. However, instead of submitting a demand to Accounts Payable for a check for $75, Library Administration should request that the Library's Revolving Fund balance on the General Ledger be reduced by $75. The Board Order granting relief of shortage will provide authorization for this adjustment.