HomeMy WebLinkAboutMINUTES - 04191994 - 1.171 -BOARD OF SUPERVISORS
Contra
FROM: Phil Batchelor, County Administrator
Costa
DATE: March 24 , 1994 County
SUBJECT: Relief of Cash Shortage - Walnut Creek Municipal Court
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION
AUTHORIZE relief of cash shortage in the amount of $417 .50 in the
Walnut Creek-Danville Municipal Court, as recommended by the
Auditor-Controller.
BACKGROUND
The shortages have occurred in the Walnut Creek-Danville
Municipal Court checking account between August 1988 and January
1992 . The shortages are a result of following bank debit items;
a) On September 1, 1988, return item from bank for
$143 . 00 . Court was unable to identify the maker of the
check.
b) On April 16, 1990, a check for $196 . 00 was found to be
missing from the bank deposit. Efforts identify and
locate the missing check were not successful .
C) On January 22, 1992, a bad check debit memo was
received by the court for $78 . 50 . A duplicate debit
memo was received on January 29, 1992 . First
Interstate Bank declined to adjust the account since
too much time had passed since the error had occurred.
All possible efforts were made to discover, ascertain and recover
the above-mentioned shortages by examining bank statements, debit
memos, checks, receipts, teller' s reports and cash receipts
journals wherever possible.
After review of the cash shortage submitted by the Court, the
Auditor-Controller recommends relief of the shortage.
JAL-4-20
CONTINUED ON ATTACHMENT: YES SIGNATURE: /
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMY DATION OF BOAt'D COMMITTEE
APPROVE OTHER
SIGNATURE(S)
ACTION OF BOARD ON April 19 , 1994 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
X UNANIMOUS (ABSENT �� ) I HEREBY CERTIFY THAT THIS IS A TRUE
AYES: NOESt AND CORRECT COPY OF AN ACTION TAKEN
ABSENT: ABSTAINt AND ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN.
CC: Contact: Judy Lytle 646-6007 ATTESTED April 19, 1994
MLmicipal Court Administration - -
Walnut Creek-Danville Tl n�.icipal Court Phil 8atcheior,Clerk of the Board of
and County Administrator
County Administrator 6+apervi ors
Auditor-Controller
Me82/7-8e BY b DEPUTY
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
February 28, 1994
CONTRA COSTA COUNTY
RECEIVED
TO: Phil Batchelor, County Administrator FEB 2
' 8 199Q
FROM: Kenneth J. Corcoran, Auditor-Controller OFFICE OF
By: Terry Vanden Heuvel, Staff Auditor COUNTY ADMINISTRATOR
h
SUBJECT: Relief of Cash Shortage -Walnut Creek Municipal Court
We have reviewed the request dated January 12, 1994, for relief of shortage from the Walnut
Creek Municipal Court for $417.50. The three items listed were reconciling amounts in the Court's
bank account. These items were reviewed during our 1989-91 and 1991-93 audits and discussed with
the Court personnel.
We recommend that relief of shortage be granted.
KJC/TVH:ad
AL 0,0 OFFICE OF THE DISTRICT COURT MANAGER
WALNUT CREEK — DANVILLE MUNICIPAL COURT
640 Ygnacio Valley Road,Walhut Creek,California
co
To: Terry Vanden Heuvel Date: January 12 , 1994
Staff Auditor
From: Marsha Baca, COC Subject: Request for Relief
of Shortage
We are requesting a relief of shortage in the total amount of
$417 . 50. 1 have itemized below each shortage, the amount, date on
which it occurred and a brief statement of how the shortage
occurred.
1 ) Amount : $78i50
on January 22 , 1992 , a bad check in the amount of $78 . 50 was
listed on a Debit Advice. This same bad check was listed
again on a Debit Advice dated January 29 , 1992 . On January 3,
1994 , a letter was written to First Interstate Bank attempting
to recover the shortage. on January 5, 1994 , First Interstate
Bank denied the request as too much time has passed.
2) Amount: $196 . 00
A debit in the amount of $196 . 00 was made to our bank account
on April 16 , 1990 by First Interstate Bank. A memorandum
charge from First Interstate Bank indicated the check was
missing from the April 16 , 1990 deposit. As of this date I
have been unable to locate the teller' s report for April 13,
1990 .
3 ) Amount: $143 . 00
The Returned Item Advice from the bank dated September 1 ,
1988, was for the amount of $143 . 00 . There is no maker listed
on the debit advice . First Interstate Bank indicated the
debit advise is too old to check.
All possible efforts have been made to discover, ascertain and
recover the above-mentioned shortages by examining bank statements,
debit advices, checks, receipts, teller' s reports and cash receipts
journals whenever possible . Further efforts would probably not be
successful and would not be justified by the amount of the shortage
and the improbability of success .
AS far as can be ascertained, neither the shortage nor any delay in
its discovery, or attempt at recovery, has been the result of fraud
or gross negligence .
In an effort to prevent such occurrences in the future the bank
statements and checkbook will be reconciled monthly. Any errors by
First Interstate Bank will be brought to their attention by letter
'within 90 days of receipt of the bank statement and monitored until
the error(s) are cleared up. Any errors by our department will be
brought to the attention of the Accounting Division immediately
upon receipt of the bank statement and monitored until the error(s)
are cleared.
I hereby certify under penalty of perjury
that the above information is true and
correct to the best of my knowledge:
mar`Sli_a Baca
Court Operations Coordinator
APPROVED:
Laura Bogardu
District Court Manager