HomeMy WebLinkAboutMINUTES - 03202001 - C.130 To: BOARD OF SUPERVISORS Contra
y
FROM: Phil Batchelor, County Administrator
Costa
By: Gary Brown, Director . -•. :a
Office of Revenue Collection 'jt' o County
DATE: February 27, 2001 4.C U4, ��
SUBJECT: RELIEF OF CASH SHORTAGE
SPECIFIC REOUEST(S)'OR RECOMMENDATION(S)8 BACKGROUND AND JUSTIFICATION
RECOMMENDATION
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 $581.58.
REASON FOR RECOMMENDATION
Under provisions of Government Code Section 29290, the department may�_)be
relieved of cash shortages. The accumulated shortages total $581.68.
This recommendation will allow the Office of Revenue Collection to
reconcile the fund balance, which is currently out of balance.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON Marr-h 20, 2001 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: Office of Revenue Collection, Gary Brown ATTESTED March 20, 2001
Auditor-Controller's, internal Audit PHIL BATCHELOR,CLERK OF THE BOARD OF
CAO Attn: Sara Hoffman SUPERV ORS AND COU ADMINISTRATOR
M382 (10/88) BY DEPUTY
TO KENNETH CORCORAN, AUDITOR-CONTROLLER
ATTN: JAC&COOEER, PRINCIPAL AUDITOR
FROM GARY BRO TOR, ORC
RE CASH SHORTAGES-FUND 831200
DATE JANUARY 9, 2001
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 1 page 2)
163.11 -Excess of subsidiary totals vs control total since January 1993 (exhibit 1 page 1)
581.68 - 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 further 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.
Cash balance per general ledger dated: 12/12/00 $22,224.52
Add Due From Other Funds
Warrants Payable ($14,774.78)
Fund Balance $7,449.74
Add Warrants Issued After Cutoff: Date Number
12/01/00 13148 $270.00
12/04/00 13149 290.00
12/04/00 13150 1,539.67
12/04/00 13151 582.50
12/04/00 13152 399.89
12/04/00 13153 229.65
12/07/00 13154 38.85
12/08/00 13156 49.50
12/08/00 13157 76.57
12/08/00 13158 100.00
12/08/00 13159 50.00
12/08/00 13160 170.00
12/08/00 13161 300.00
12/08/00 13162 115.00
12/08/00 13163 400.00
12/08/00 13164 1,666.00
Less: Warrants Recorded After Cutoff: Date Number
LESS:
ADD:
Others(Specify) SHORTAGE-UNLOCATED DIFFERENCE FROM $418.57
PREVIOUS AUDIT.
JV1981 OPC TRANS (25.90)
------------
Balance per ORC Control (See A above) $14,120.04
$0.00
TO: GARY MALMGREN, PRINCIPAL ACCOUNTANT
ATTN : LULU PADILLA
FROM GARY BROWN, DIRECTOR, ORC
BY: HERMAN T. BARRIOS
SUBJECT: RECONCILIATION OF FUND 8312
AS OF: NOVEMBER 30,2000
---------- -------- -------- ----------- - ------- - ----------- - ----------- - --- ---------
A. COMPUTATION OF CONTROL TOTAL
Beginning balance $36,054.07
Add: Trust Cash Received during the month per JV # 1983
Gross receipts 6,750.92
Less: Cash Transfers 715.00 6,035.92
Add: Lafayette Booking Fees, net 0.00
Danville PD DUI account ,net 1,539.67
San Pablo Booking Fees, net 0.00
Pleasant Hill, net 582.50
Pleasant Hill, net 0.00
Housing Authority, net 399.89
CCU 11-21-00 40.00 $8,597.98
----------- -----------
Less: Warrants Issued Date From To Amount
........ -------- -------- ......--
01-Nov-00 13117 13120 14,516.57
06-Nov-00 13121 13122 11,577.63
27-Nov-00 13123 158.00
27-Nov-00 13124 13147 4,287.81 30,540.01
Bad Checks: FROM TJ#
--------- -------- --------
Adjustments (Specify) :
Add
JV1581 IRS FEES 8.00
Deduct $8.00
----------- ------------
Ending Balance $14,120.04
B. CONTROL VS. SUBSIDIARIES $0.00
Total of subsidiary ledgers $14,283.15
Add(Less) : Transactions for the month By Client $0.00
Lafayette Booking Fees, net $0.00
Danville PD DUI account ,net $0.00
San Pablo Booking Fees, net $0.00
Pleasant Hill, net $0.00
Housing Authority, net $0.00
#REF! $0.00
JV3315 $0.00
0.00
Others(Specify) CONTROL BALANCE LOWER BY ($163.11) `G
------------
Balance per ORC Control (See A above) $14,120.04
$0.00
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