Title
Community Development Agency, Administration & Finance Division, recommending the Board approve the relief from accountability for a cash shortage of $1,404.49 in various Development Services Division accounts due to possible theft.
FUNDING: General Fund.
Body
BUDGET SUMMARY:
Total Estimated Cost…………… $1,404
Budget - Current FY…………… $1,404
Budget - Future FY………………
New Funding…………………….
Savings………………………… $1,404
Other……………………………
Total Funding Available………… $1,404
Change To Net County Cost…… $0
Fiscal Impact/Change to Net County Cost
No Change to Net County Cost. Community Development Agency, Development Services Division's operating account to be debited $1,404.49 to make shorted accounts whole.
Background
As a result of standard reconciliation of various Development Services accounts, it was discovered that receipts for permitting transactions were issued, but some cash deposits were delayed or missing. Employee theft within the Community Development Agency (CDA), Development Services Division is suspected. The possible theft was reported to the County Auditor and the Placerville Police Department.
As a result of this incident, CDA has revised its cash handling and cashiering procedures:
· Access to the County's permitting system, Land Management Information System (LMIS), has been restricted and only supervisors and managers now have the ability to void or delete receipts.
· LMIS reports have been developed which will more closely monitor the issuance and voiding of receipts for Development Services, making any impropriety (e.g., the creation of fraudulent receipts) detectable on a daily basis.
· Draft CDA internal control guidelines are being circulated for review and comment, to be followed by implementation and training for staff. These guidelines will inform and direct CDA procedures, systems, and activities to provide a reasonable assurance of compliance with applicable laws and County policies.
· All permit-re...
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