HomeMy WebLinkAboutMINUTES - 12121995 - C54 TO: BOARD OF SUPERVISORSRECEtVE ,E:.sE:` o
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FROM: Gerald S . Buck, County Probation Off ice AY 2 4 Costa
a: .
INTERNAL AUDIT County_°
DATE: May 23 , 1995
SUBJECT: Relief of Cash Shortage in the Probation Department
SPECIFIC REOUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Authorize relief of cash shortage in the amount of $77.45 in the
Probation Department ' s trust account 830600-0800 .
BACKGROUND:
This shortage of, $77 . 45 was identified by Debra Johnson, our
Accounting Technician, and is the cumulative result of three
accounting errors .
The first error is concerning the trust account of Mark Woods .
An addition error of $5 . 00 and a disbursement of $72 . 00 was not
found prior to the payment in full of the account . Check
#095423 , dated 10/20/88, for $2 , 381 .28 was sent to Mark Woods .
The correct amount of the check was $2, 304 .28 . Seven years has
passed since the shortage occurred and the statute of limitations
has been exhausted. Collection of this error is impossible and
not cost effective .
Check #061797 was written for $34 . 05 and cleared the general
ledger and bank for $34 . 50 . Since this amount is small, it would
not be cost effective to pursue repayment from payee.
The trust account 830600-0800 is now being reconciled on a
monthly basis so errors can be caught quickly and dealt with
swiftly.
The Probation Department requests relief of this shortage in the
amount of $77 .45 .
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON nPrembPr 12, 1995 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
1 HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT none ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND,ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
Contact: Debra Johnson, 313-4199
CC: .Probation Department ATTESTED December 12, 1995
County Administrator PHIL BATCHELOR,CLERK OF THE BOARD OF
Auditor-Controller SUPERVISORS ANROUNTY DMINISTRATOR
M382BY DEPUTY
(10/88)