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HomeMy WebLinkAboutMINUTES - 06141988 - 1.7 (2) -owo -ro- BOARD OF SUPERVISORS ++ FROM' Phil Batchelor, �.Jl�l tra County Administrator Costa . DATE*. June 14, 1988 Co^ SUBJEC6ASH SHORTAGE - COUNTY RECORDER'S OFFICE SPECIFIC REQUEST(S) OR RECOMMENDATION(S) a BACKGROUND AM JUSTIFICATION RECOMMENDATION• Authorize relief of cash shortage in the amount of $178. 00 in the County Recorder' s Office, as recommended by the Auditor-Controller. BACKGROUND: The County Recorder' s Office sustained a $118. 00 cash shortage on Friday, January 29, 1988 . The shortage occurred during the normal course of that business day. All records for the work done on that day have been thoroughly checked, audit is apparent that the error must have been committed in cash handling. The following is a statement of the Assistant County Recorder: "I first became aware of the shortage of cash on Friday, January 29 , 1988, at about 11: 00 a.m. Sylvia Gonsalves, Supervising Clerk, told me that we appeared to be short $118.00 in cash from balancing Vital Statistic Receipts for January 28, 1988. she first became aware of the situation about 8 : 30 a.m. on January 29 , 1988. Karen Olson, Permanent Clerk Experience . Level, had been balancing the previous days receipts and indicated to Ms. Gonsalves that there appeared to be a discrepancy of $118. 00 in cash from the previous days Vital Statistic receipts. Apparently, on Thursday, January 28, at about 4 : 10 p.m. one of our Temporary Clerks Experienced Level, Rita Birden, counted the checks and cash directly from the cash register onto the public counter, then moved to . a desk that had an adding matching in order to total the receipts for the day. At that time she realized that there was a discrepancy between the money on hand ( $1, 562. 70) and the total amount of the receipts ($1, 680. 70) . Since Ms. Birden leaves at 4: 30 p.m. , she indicated to Ms. ' Olson that there was a discrepancy in the money taken in and the total receipt amount. Ms. Olson continued to look for an error, but at closing time ( 5: 00 p.m. ) she had not yet found any explanation for the discrepancy. The following morning, Friday, January 29, 1988 , Karen again attempted to reconcile the cash and checks to the sum CONTINUED ON ATTACHMENT: _ YES SIGNATURE: U RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE S : ACTION OF BOARD ON APPROVED AS RECOMMENDED 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 OIN THE DATE SHOWN. CC: ATTESTED JU •'N 14 2 1988 _ County AdministratorAudPHIL BATCHELOR, CLERK OF THE BOARD OF County Recorder SUPERVISORS AND COUNTY ADMINISTRATOR County Recorder M382/7-83 BY (i �� ,DEPUTY — of the receipts. It did not balance. Ms. Gonsalves then compared the mail-out orders (retrieved from outgoing mail) to the computer generated printout; they were all accounted for.She compared the work request to the printout; they were all there. She compared the receipts to the printout; they were all there. Tapes were rerun of the receipts. The money was recounted several times by various people. Everything seemed to be in order; but the amount of cash was $118. 00 short. Ms. Gonsalves questioned the four clerks who worked in Vitals the previous day. No one remembered anything unusual happening, i.e. , unauthorized persons in the area, occurring the previous day. There were no large denominations taken in that day ( $100 bills) . Unaware the office policy did not allow it, Ms. Birden had cashed a $15. 00 personal check in the register (Ms. Gonsalves has since informed her that employees were not allowed to do this) . Other than that, all checks were in order and accounted for. On February 18, Sylvia Gonsalves informed the Assistant County Recorder, Barbara Chambers, about 11: 00 of a $60 cash shortage. The Assistant County Recorder then informed Chuck Bock, ASO, who contacted the District Attorney' s Office. The matter was discussed. A solution to this problem was developed. In order to avoid future shortages, the County Clerk' s Office have rearranged the vital statistic section so that there is a single cashier (as opposed to all clerks using the cash register) . This cashier is responsible for the money in the department has one ( 1 ) relief person for breaks and lunch. As far as can be ascertained, neither the shortage nor the delay in its discovery was caused by fraud. The Assistant County Recorder, Barbara Chambers, "declare under penalty of perjury that all the statements made above are true and correct. " The matter was investigated by the Auditor Controller and the District Attorney' s Office. Having found no evidence of either fraud or negligence, it is recommended that the County Clerk Recorder be relieved from the shortage and the amount be deemed a charge against the General Fund.