HomeMy WebLinkAboutMINUTES - 11051996 - C76 7A
1
T-c: BOARD OF SUPERVISORS
Contra
CostaFROM: Phil Batchelor, County Administrator
By: Rhonda Dunne,Director
Office of Revenue Collection County
DATE:
November 4r
November 5, 1.996
SUBJECT:
RELIEF OF CASH SHORTAGE
SPECIFIC REOUEST(S)OR RECOMMENDATION(S)6 BACKGROUND AND JUSTIFICATION
RECOMMENn TA ION :
That the Office of Revenue Collection be relieved of cash shortage as recommended by the
Auditor-Controller's Office.
FINANCIAL IMPACT :
Relief of the shortage will impact the general fund by the amount of the loss of$601.67.
REASON FOR THFF RFC'OMMFNDAT10N :.
Under provisions of Government Code Section 29290,the department may be relieved of cash
shortages which occurred in 1993 and earlier.The accumulated shortages total $601.67. These
items had been commented on by Internal Audit in their regular audit of ORC. This .
recommendation will allow the Office of Revenue Collection to reconcile the fund balance,
which is currently out of balance due to the shortage.
CONTINUED ON ATTACHMENT: YES SIGNATURE: �-✓"
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATUREM:
ACTION OF BOARD ON November 5, 1996 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
_ X_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: County Administrator ` ATTESTED November 5, 1996
Office of Revenue Collection
Auditor-Controller PHII.BATCHELOR,CLERK OF THE BOARD OF
SORS AND COUNTY ADMINISTRATO
M382 (10188)
Y
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
October 22, 1996
TO: Phil Batchelor, County Administrator
FROM: Kenneth J. Corcoran, Auditor-Controller
By: David A. Sumner, CIA, Senior Auditor
SUBJECT: Relief of Cash Shortage, Office of Revenue Collection
We have reviewed the attached request for relief of three shortages for the total of$601.67 that
occurred in the Office of Revenue Collection.
We recommend that relief of the $601.67 shortage be granted.
KJC/DAS:das
0105MRD6
Attachment
CC: Rhonda Dunn
CONTRA COSTA COUNTY
RECEIVED
OCT 2 2 1996
OFFICE OF
COUNTY ADMINISTRATOR
l.Y
TO KENNETH CORCORAN, AUDITOR-CONTROLLER
ATTN : JACK COOPER; PRINCIPAL AUDITOR
FROM RHONDA DUNNE,DIRECTOR, ORC 9 Qv
BY: HERMAN T.BARRIOS, ACCOUNTANT III
RE CASH SHORTAGES -FUND 831200
DATE OCTOBER 17, 1996
The Office of Revenue Collection is requesting for the relief of the following cash shortages in Fund
831200:
$418.57- Shortage arising from 1991 and prior audits(Exhibit I Page 2)
163.11 -Excess of subsidiary totals vs. control total since January 1993 (Exhibit I Page 1)
20.00 -Erroneous refund made in 1991 on Jeffrey Davies account(Exhibit iI Page 1)
L -Total Shortage
These shortages had been long-outstanding reconciling items in the books. We have researched these
items for quite sometime now and we believe that finther expenditures of time and efforts are not
warranted.
The Internal Audit has recommended that these items be cleared out of the books.
We have attached the draft of the Board Order for the proposed write off.
For your action and recommendation to the Board of Supervisors.
EXHIBIT I
TO: GARY MALMGREN, PRINCIPAL ACCOUNTANT
ATTN : LULU PADILLA
FROM RHONDA DUNNE, DIRECTOR, ORC
BY: HERMAN T. BARRIOS
SUBJECT: RECONCILIATION OF FUND 8312
AS OF: SEPTEMBER 30, 1996
........................................................ .... .............. ......
A. COMPUTATION OF CONTROL TOTAL
Beginning balance $18,036.21
Add: Trust Cash Received during the month per JV # 00891:
Gross receipts 13,067.75
Less: Cash Transfers 1,884.76 11,182.99
. . . . . .... . .
Add: Lafayette Booking Fees, net 146.15
Danville PD DUI account net 582.37
San Pablo Booking Fees, net 0.00
Pleasant Hill, net 403.04
Housing Authority, net 110.50
Others (non A/R) (3,415.75) $9,009.30 ✓
........... ..........
Less: Warrants Issued Date From To Amount
--- - --- - - - - -- - -- - - - -- ... . ....
1l-Sep-96 9397 9399 675.48
17-Sep-96 9400 9416 3,245.51
25-Sep-96 9417 9484 9,364.75
$13,285.74
-- ------ - -
Bad checks: FROM TJ#
......... -------- --------
AARON,C. 449138 $27.00
Adjustments (Specify) ;
Add(Deduct) : $0.00
. . . . . . . ... ....... . . . . .
Ending Balance $13,732.77
B. CONTROL VS. SUBSIDIARIES
Total of subsidiary ledgers $16,069.57
Add(Less) :Transactions for the month By Client
Lafayette Booking Fees, net $146.15
Danville PD DUI account net $582.37
San Pablo Booking Fees, net $0.00
Pleasant Hill, net $403.04
Housing Authority, net $110.50
Others (non A/R) ($3,415.75)
Others(Specify) CONTROL BALANCE LOWER BY ($163.11)
. . . . . . . . . . . .
Balance per ORC Control (See A above) $13,732.77
($0.00)
Page 1
EXHIBIT I
RECONCILIATION OF FUND 8312
AS OF: SEPTEMBER 30, 1996
C. CONTROL VS. GENERAL LEDGER
Cash balance per general ledger dated: 09/13/96 $39,919.32
Add : Due from other Funds
Warrants Payable (#26,578.12)
Fund Balance $13,341.20
Add Warrants Issued After Cutoff: Date Number
Less: Bad Check Not Yet Charged Back by Treasurer's Office ($27.00)
+rte Others(Specify) SHORTAGE-UNLOCATED DIFFERENCE FROM $418.57
PREVIOUS AUDIT.
Balance per ORC Control (See A above) $13,732.77
$0.00
Page 2
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