Title
District Attorney recommending the Board:
1) Approve a request for relief from accountability for a cash shortage in the amount of $71.28 in the Placerville District Attorney Victim Witness petty cash fund, pursuant to Government Code Section 29390 due to delays in reconciling cash; and
2) Adopt and authorize the Chair to sign Resolution 238-2018 to consolidate the current imprest cash funds for the Placerville District Attorney Victim Witness Petty Cash fund ($300) and Placerville District Attorney General Petty Cash fund ($300) for a total imprest fund of $600 for the Placerville office.
FUNDING: General Fund.
Body
DISCUSSION / BACKGROUND
Pursuant to Government Code Section 29390, the County historically has required departments to present to the Board a request for relief from accountability for cash shortages. On 09/28/16, a total of $71.28 was distributed from the District Attorney’s Victim Witness petty cash fund (petty cash log transaction 34). This disbursement was logged at “Witness Mileage” and approved on the Petty Cash Fund Log. The Petty Cash Slip and Witness Claim Form that supported this transaction were misplaced, and this was not noticed until the petty cash fund needed replenishing in March 2017. At that time, it was not possible to recreate the details for this petty cash transaction. The expense was accrued for FY16/17 on FAMIS journal JI2017065662 to 220210 - 4128.
New controls and processes have been put in place to ensure these overages and shortages are reconciled on a monthly basis and the petty cash funds are in balance.
Under Resolution 305-2005, the Board of Supervisors established an imprest cash fund in the amount of $300.00 for the Placerville Office of the El Dorado County District Attorney. Under Resolution 178-2011, the Board of Supervisors established an imprest cash fund in the amount of $300 for the Victim Witness Program to allow the department more flexibility in handling witness expenses as needed (Legistar File 11-1168). The Victim Witness petty cash fund is also managed by the Placerville Office of the District Attorney.
In order to further streamline the District Attorney’s Petty Cash process, the District Attorney is requesting that the Victim Witness Petty Cash fund (with an imprest balance of $300) and the Placerville Office General Petty Cash fund (with an imprest balance of $300) be combined into one General Petty Cash fund (with an imprest balance of $600) for the Placerville office. This consolidation request is presented to the Board on Resolution XXX-2018.
ALTERNATIVES
Petty Cash can carry the petty cash variance on the log indefinitely.
Petty Cash can continue to be tracked in two separate funds for the DA office.
OTHER DEPARTMENT / AGENCY INVOLVEMENT
N/A
CAO RECOMMENDATION / COMMENTS
Approve as recommended.
FINANCIAL IMPACT
There is no change to net County Cost. The District Attorney’s budget Special Department Expense will be debited $71.28 to replenish cash.
CLERK OF THE BOARD / FOLLOW UP ACTIONS
Clerk of the Board to obtain the Chair’s signature on two originals of the Resolution and return one fully executed original to the Chief Administrative Office, Attn: Megan Arevalo.
STRATEGIC PLAN COMPONENT
Public Safety
CONTACT
Vern Pierson, District Attorney