HomeMy WebLinkAboutMINUTES - 12191995 - C100 „d: BOARD OF SliPERVISORS ,F _ contra
FROM: Phil Batchlor, CountyAdministrator Costa
� J� y�
December 6, 1995 `��`. County
DATE: oti';'u'vtj
Request for Shortage Adjustment
SUBJECT:
SPECIFIC REOUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
I. RECOMMENDED ACTION:
Approve and authorize the County Auditor Controller to make a relief of shortage adjustment of$2,214.16 for the
Sheriff's.Office Civil Escrow Fund 830800.
II. FINANCIAL IMPACT:
Shortage adjustment of$2,214.16
III. REASONS FOR RECOMMENDATION:
The County Auditor-Controller performed an audit of the Sheriff's Office Civil Escrow Fund 830800 for the period of
April 1, 1993 to February 28, 1995. A shortage of$386.52 and ,an unidentified variance of$1,827,64 found. This
shortage adjustment will allow the Escrow Fund to be balanced.
IV. BACKGROUND:
The Audit initially disclosed a variance of $19,394.63. Through extensive research the Civil and Audit staff
determined that an error in the method of processing stale dated checks was responsible for the major portion of the
variance. The final amount unaccounted for was the shortage amount of$2,214.16. The Civil staff has been.provided
training and procedures are'in* place to correct this processing error. The Sheriff's Office Civil will continue to
reconcile the Civil records to the General Ledger for the Fund on a monthly basis.
V. CONSEQUENCES OF NEGATIVE ACTION:
The Sheriff's Office Civil staff will not be able to balance the fund and will have to carry the identified variance as part
of the monthly reconciliation.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOAZ COMMITTEE
APPROVE OTHER
SIGNATURES:
ACTION OF BOARD ONc�-���-D I - lAPPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
-
I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT ) 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.
CC: T ATTESTED �b
1�-tA 0 PHIL BATCHELOR,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
BY DFPUTY
'.1382 (*88)
.i Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
November 30, 1995
TO: Russell F. Pitkin, Undersheriff
Attn: Lieutenant Tom Lambert
FROM: Kenneth J. Corcoran, Auditor-Controller
By: Terry Vanden Heuvel, StafAuditorAW
SUBJECT: Board Order Request for Relief of Shortage in the Sheriffs Office Civil Escrow Fund
830800
This is to inform you that the amount shown in Section II. Financial Impact of your Board
Order request dated November 15, 1995, for relief of shortage in the Sheriffs Office Civil Escrow
Fund 830800, is incorrect. The shortage adjustment amount should be $2,214.16. We recommend
"that you correct the request, if possible before it is sent to the Board.